The maximum an individual can save for retirement, and still receive tax relief, is the greater of £3,600 or 100% of earnings up to the annual allowance. The annual allowance is currently £215,000 and rises to £255,000 in steps of £10,000 each tax year until 2010-2011, when the levels for the following 5 years will be set.
There is, however, also the Lifetime Allowance to consider. If an individual's pension fund exceeds this, a penal tax charge of, effectively, 500% is applied when a crystallisation event occurs. The exception to this is that there is a concession whereby the contribution may be unlimited in any year that the member wholly crystallises the benefits in that scheme.
If you are lucky enough to be a member of a defined benefit scheme you will know what pension you will receive, or at least what proportion of your income you will receive as a pension at the normal retirement age.
If you are in a money purchase arrangement, the benefit you receive at retirement depends on the value of the fund at that time. There your ultimate pension will be based on the amount you contribute and the investment performance of your fund. The one factor you don't have any control over is the annuity rates when you retire. These ultimately govern the level of income it is possible to achieve from your pension fund. It is therefore necessary to regularly review your contribution levels and investments to ensure that you will be achieving somewhere near the level of retirement income you require.
The contributions can take a big chunk out of your disposable income. For most people it is matter of achieving a balance between what they can afford to pay each month to their pension scheme and what will give them a reasonable pension.
A financial adviser can advise you on how much to contribute a month to achieve your desired pension at your chosen retirement age. This advice is based on standard assumptions for future interest rates and inflation as to how your pension fund will grow and what it is likely to give you at retirement. It is important to review your pension planning regularly as the actual growth of your pension fund will depend on the investment decisions made by the trustees managing the fund and on the economic climate.
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The later you leave it to start saving for your pension the more you will have to save as your fund will have a shorter period to benefit from investment growth.
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(Note this does not take into account the effect of inflation.)
Over the 45 years he pays in to the pension plan he will pay in a total of £54,000 (£100 × 12 months × 45 years) to get these pension benefits.
Consider now the effect of leaving it until age 30, 40 or 50 to start his pension but with the same monthly contribution. His pension will be drastically reduced:
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To get an equivalent pension when starting contributions at a later age, the monthly contributions must be increased significantly. As the fund has less time to benefit from investment growth, the total contributions made by the individual must be greater in total:
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These figures are based on quotes for a stakeholder pension where £100 per month gross is paid for a male, assuming 7% annual growth, 1% annual management charge, and the annuity is based upon a male aged 65, single life, level payments paid monthly in advance with a 5 year guarantee. Note that no account for the effect of inflation has been taken in these figures and that these are estimates. The pension income will depend on how the investment grows and interest rates at the time of retirement.
When meeting with a financial adviser to discuss your pension it will be useful to have collated or considered:
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