Pension contributionsPension contributions
Produced by the Freedom of Information officeAuthored by Treasury and Exchequer and published on
12 December 2025.Prepared internally, no external costs.
Request 767000804
For the last 3 Full Tax Years:
- What are the number of Personal Tax Returns that declare pension contributions, split by those who declare employer scheme, private or both.
- Amount of pension contributions that is declared in total, split by age bands and number of tax payers in each band.
- Amount of pension contributions that is declared in total, split by age bands and number of tax payers in each band split by contributions to employer scheme, private or both.
- What are the total number of personal tax returns that do not have a Pension as a source of income
Response
Information is provided for years of assessment ('YOA') 2021, 2022 and 2023.
The number of personal tax returns that declare pension contributions
| Year | Employer only | Private only | Employer and Private |
| '2021 | 13,740 | 2,170 | 1,240 |
| 2022 | 14,560 | 1,900 | 1,300 |
| 2023 | 15,500 | 1,840 | 1,230 |
This information provides the number of tax returns submitted; taxpayers who are taxed as a married couple file one return.
Amount of pension contributions that is declared in total, split by age bands and number of taxpayers in each band split by contributions to employer scheme, private or both.
YOA 2021
| Age band | Employer amount £'m | Private amount £'m | Employer only | Private only | Employer and Private |
| 15 - 19 | <0.1 | 0 | 20 | 0 | 0 |
| 20 - 24 | 0.9 | 0.1 | 650 | 70 | 0 |
| 25 - 29 | 2.7 | 0.3 | 1460 | 120 | 10 |
| 30 - 34 | 4.3 | 0.4 | 1850 | 140 | 20 |
| 35 - 39 | 5.7 | 0.9 | 2040 | 190 | 40 |
| 40 - 44 | 7.1 | 1.4 | 2230 | 280 | 110 |
| 45 - 49 | 7.4 | 1.9 | 2160 | 380 | 130 |
| 50 - 54 | 8.3 | 4.1 | 2240 | 560 | 220 |
| 55 - 59 | 7.5 | 4.2 | 2070 | 580 | 220 |
| 60 - 64 | 3.6 | 2.8 | 1090 | 380 | 130 |
| 65 - 69 | 0.7 | 0.9 | 230 | 100 | 10 |
| 70 - 74 | <0.1 | 0.3 | 10 | 20 | 0 |
YOA 2022
| Age band | Employer amount £'m | Private amount £'m | Employer only | Private only | Employer and Private | |
| 15 - 19 | <0.1 | 0 | 60 | 0 | 0 | |
| 20 - 24 | 1 | 0.1 | 670 | 40 | 10 | |
| 25 - 29 | 3 | 0.2 | 1550 | 80 | 30 | |
| 30 - 34 | 5.1 | 0.4 | 1970 | 100 | 40 | |
| 35 - 39 | 6.4 | 0.7 | 2110 | 140 | 60 | |
| 40 - 44 | 8 | 1.4 | 2360 | 250 | 110 | |
| 45 - 49 | 7.9 | 1.9 | 2250 | 320 | 150 | |
| 50 - 54 | 8.8 | 3.3 | 2280 | 470 | 220 | |
| 55 - 59 | 8 | 4.4 | 2190 | 560 | 220 | |
| 60 - 64 | 4.2 | 3.2 | 1210 | 370 | 140 | |
| 65 - 69 | 0.8 | 0.6 | 280 | 90 | 20 | |
| 70 - 74 | <0.1 | 0.3 | 10 | 30 | 0 | |
| 75 - 79 | 0 | 0.1 | 0 | <10 | 0 | |
YOA 2023
| Age band | Employer amount £'m | Private amount £'m | Employer only | Private only | Employer and Private |
| 15 - 19 | 0.1 | 0 | 70 | 0 | 0 |
| 20 - 24 | 1.1 | 0.1 | 690 | 40 | 10 |
| 25 - 29 | 3.5 | 0.2 | 1620 | 80 | 20 |
| 30 - 34 | 5.6 | 0.5 | 2070 | 110 | 30 |
| 35 - 39 | 7.4 | 0.6 | 2300 | 150 | 50 |
| 40 - 44 | 8.7 | 1.4 | 2460 | 250 | 90 |
| 45 - 49 | 9.1 | 2 | 2400 | 280 | 150 |
| 50 - 54 | 9.3 | 2.9 | 2310 | 420 | 220 |
| 55 - 59 | 8.8 | 3.9 | 2230 | 540 | 210 |
| 60 - 64 | 4.9 | 2.8 | 1380 | 350 | 140 |
| 65 - 69 | 0.9 | 0.9 | 320 | 120 | 30 |
| 70 - 74 | 0.1 | 0.2 | 30 | 30 | 0 |
| 75 - 79 | 0 | 0.1 | 0 | 10 | 0 |
What are the total number of personal tax returns that do not have a Pension as a source of income
| Year | Count of returns |
| 2021 | 45,070 |
| 2022 | 46,060 |
| 2023 | 47,100 |
This includes any pension income shown on the tax return regardless of source, and will therefore include Social Security, Survivor's, Occupational, small-pot income.
gov.je