Earnings cap
The earnings cap restricts the amount of remuneration on which the benefits and contributions of an occupational pension scheme member may be based.
| Tax year | Cap (£ per year) (RPI) | Cap (£ per year) (CPI) |
| 2024/2025 | £223,8002 | £193,8003 |
| 2023/2024 | £205,2002 | £181,2003 |
| 2022/2023 | £181,8002 | £164,4003 |
| 2021/2022 | £172,8002 | £159,0003 |
| 2020/2021 | £170,4002 | £157,8003 |
| 2019/2020 | £166,2002 | £154,8003 |
| 2018/2019 | £160,8002 | £150,6003 |
| 2017/2018 | £154,2002 | £145,8003 |
| 2016/2017 | £150,6002 | £144,0003 |
| 2015/2016 | £149,4002 | £144,0003 |
| 2014/2015 | £145,8002 | £142,2003 |
| 2013/2014 | £141,0002 | £138,0003 |
| 2012/2013 | £137,4002 | £135,0003 |
| 2011/2012 | £129,6002 | £127,8003 |
| 2010/2011 | £123,6001 | |
| 2009/2010 | £123,6001 | |
| 2008/2009 | £117,6001 | |
| 2007/2008 | £112,8001 | |
| 2006/2007 | £108,6001 | |
| 2005/2006 | £105,600 | |
| 2004/2005 | £102,000 | |
| 2003/2004 | £99,000 | |
| 2002/2003 | £97,200 | |
| 2001/2002 | £95,400 | |
| 2000/2001 | £91,800 | |
| 1999/2000 | £90,600 | |
| 1998/1999 | £87,600 | |
| 1997/1998 | £84,000 | |
| 1996/1997 | £82,200 | |
| 1995/1996 | £78,600 | |
| 1994/1995 | £76,800 | |
| 1993/1994 | £75,000 | |
| 1992/1993 | £75,000 | |
| 1991/1992 | £71,400 | |
| 1990/1991 | £64,800 | |
| 1989/1990 | £60,000 |
1Nominal earnings cap for the transitional period under Finance Act 2004.
2The earnings cap is is no longer published by HMRC therefore this is a projected figure using RPI-basis.
3This is the projected earnings cap using CPI-basis.