"The temporary wage subsidy is part of an employee's emoluments for tax purposes...It is open to an employee to elect to make a "non-ordinary" or "special" contribution to her/his pension scheme before their return filing date for the 2020 tax year. When doing so, as the subsidy is part of an employee's "net relevant earnings" for pension purposes, the subsidy received will be counted towards the employee's age-related percentage limit and overall earnings limit for the purpose of calculating allowable tax relief on the contributions."