| Question | PRSA | Occupational / Master Trust |
|---|---|---|
| Structure | Individual contract | Trust-based arrangement |
| Funding | Separate employer-limit and BIK rules | Occupational funding and tax rules |
| Governance | Provider and individual contract | Trustees and scheme governance |
| Investment choice | Depends on the specific product | Depends on scheme and provider |
The salary reference is not a funding recommendation
The employer PRSA reference is separate from your personal age-related contribution relief. Existing employer contributions, relevant emoluments, company circumstances and the applicable tax rules need to be checked. An occupational maximum cannot be calculated reliably from salary alone.
- Bring company accounts, PAYE salary details and existing pension statements.
- Decide how much working capital the business needs before committing pension funding.
- Review retirement age, investment risk, existing benefits and key employee arrangements.
Last reviewed: 21 September 2026. Rules depend on your circumstances.
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