Questions and answers

Before year-end: put your pension and study fund in order

Start with what fits you, rather than an amount someone else deposited.

Published: 12 November 2026

The short answer

Two separate checks

First establish whether mandatory pension contributions apply and what has already been paid. Then consider possible tax relief. The mandatory amount and the amount qualifying for relief are not necessarily the same.

Conceptual illustration: Before year-end: put your pension and study fund in order — Fictional conceptual illustration; not a real client or government office

What else matters?

Expected profit, existing contributions and any employment income. A study fund is assessed separately from retirement saving; not every deposit qualifies for tax relief.

Leave room for business cash needs

Keep funds available for operations and upcoming payments. Confirm receipt of contributions with the provider instead of leaving things to the last moment. Product selection and insurance cover require an appropriately licensed professional.

Bring a simple picture

Gather contribution statements, employment figures and a profit estimate. We can review the tax side and coordinate with your pension professional where needed. The aim is an informed decision, without promising a return or a standard tax saving.

Keep exploring

How much should a self-employed person pay into a pension?A study fund for the self-employed: what should you check first?Does a study-fund deposit replace pension contributions?You transferred money to a fund. What else should you keep?

Sources and further information

General information, not a substitute for individual advice. Earlier-year sources explain principles only; their annual amounts and deadlines have not been carried forward.