If you've ever heard colleagues talking about "topping up their pension before the October deadline" and wondered what all the fuss was about, this one's for you.
Making an additional pension contribution is one of the most tax-efficient moves you can make in Ireland — but the process of actually doing it can feel a bit opaque if you've never done it before.
And here's something worth knowing: you don't necessarily have to make that contribution through your existing workplace pension provider.
You might choose to make an Additional Voluntary Contribution (AVC) through your employer's pension scheme, set up a separate AVC PRSA with an external provider such as Zurich, or make a standalone PRSA contribution if you're self-employed.
Whichever route applies to you, the underlying tax benefits are broadly similar.
Here's the whole thing broken down into three simple steps.
First, a quick bit of context
An AVC is exactly what it sounds like: an extra contribution you make towards your pension on top of what you normally contribute through work.
If you're self-employed, you might instead make an additional personal contribution into your PRSA.
The reason people get excited about these contributions is tax relief. Eligible personal pension contributions reduce your taxable income, meaning you can receive income tax relief at your marginal rate (20% or 40%).
For example, if you're paying income tax at 40%, a qualifying €5,000 pension contribution could potentially save you €2,000 in income tax.
The other thing that makes pension top-ups interesting is timing.
Revenue allows you to make a qualifying contribution now and elect to have it treated as a contribution for the previous tax year, provided you meet the relevant filing and payment deadlines.
For the 2025 tax year, that means making your contribution and claiming the relief by the applicable deadline in October 2026 (or the extended ROS deadline, where eligible).
So, if you're reading this before the deadline, you have a choice: put money against last year's tax bill or contribute towards this year's pension allowance.
With that in mind, let's get into it.
Step 1: Work out how much you can actually claim relief on
Before you send a cent anywhere, you need to know your number.
Revenue caps how much of your earnings can qualify for personal pension tax relief, and that cap depends on your age.
Your age-related limit (as a percentage of relevant earnings, subject to an annual earnings cap of €115,000):
AgeMaximum percentageUnder 3015%30–3920%40–4925%50–5430%55–5935%60+40%
To find your available contribution allowance:
Check your earnings and pension contribution details for the relevant tax year. PAYE employees can review their employment details through Revenue's myAccount, while self-employed individuals should refer to their accounts and tax records.
Apply your age-related percentage to your relevant earnings, capped at €115,000.
Subtract your existing personal pension contributions. This includes your normal employee pension contributions, existing AVCs and other personal contributions that count towards the same tax-relief limit.
Whatever is left is generally the maximum additional personal contribution you can make and claim income tax relief on.
Important: Employer contributions to an occupational pension scheme are generally excluded from this calculation. However, employer PRSA contributions have separate rules, so check your circumstances before calculating your available relief.
Step 2: Actually make the payment
This is where the process differs slightly depending on how your pension is structured.
There are three common routes.
Option A: Making an AVC into your existing workplace pension
If you're employed and already contributing to an occupational pension scheme, the simplest option may be to make an additional lump-sum AVC directly into that scheme.
Here's what to do:
Contact your employer's pension administrator or existing pension provider.
Explain that you'd like to make a once-off AVC.
Ask for their payment instructions. Most providers will facilitate a bank transfer or another direct payment method.
Include your pension policy or scheme reference number with the payment.
Request a contribution receipt or tax relief certificate once the money has been received.
Keep that receipt somewhere safe. You'll need the contribution details when claiming your tax relief.
Option B: Making an AVC through an external pension provider (AVC PRSA)
Here's something many employees don't realise.
You don't necessarily have to make your AVC through the same provider that manages your workplace pension.
You may be able to establish a separate AVC PRSA with an external pension provider, such as Zurich, and make your additional contributions into that policy instead.
An AVC PRSA is a Personal Retirement Savings Account used to make additional voluntary contributions alongside an occupational pension scheme.
For example, your employer might operate its pension scheme through one provider, but you may prefer to arrange your additional contributions through a separate financial adviser or pension provider.
The process typically looks like this:
Contact your preferred pension provider or financial adviser and explain that you want to establish an AVC PRSA linked to your existing occupational pension arrangements.
Complete the necessary application and suitability documentation.
Confirm how much you're eligible to contribute, taking account of your existing employee pension contributions.
Make your lump-sum payment directly to the AVC PRSA provider, quoting your new policy reference.
Request a contribution receipt or tax relief certificate for the relevant tax year.
You can then use that documentation to claim your tax relief directly from Revenue.
One important distinction: an AVC PRSA is specifically designed to supplement an occupational pension scheme. It isn't quite the same as opening an ordinary standalone PRSA, and its retirement benefits are linked to the occupational scheme.
Also, if you're considering opening a brand-new AVC PRSA close to the October deadline, allow enough time for the provider to complete the application and process your contribution.
Don't leave the paperwork until the final afternoon!
Option C: Making a standalone PRSA contribution if you're self-employed
What if you don't have a workplace pension at all?
If you're self-employed, you can still benefit from making additional pension contributions before the October tax deadline.
Rather than making an AVC into an occupational pension scheme, you can make a personal contribution into your own PRSA.
For example, imagine you're a self-employed consultant who has a PRSA with Zurich.
You've had a profitable year, you've calculated your available pension tax-relief allowance, and you'd like to make an additional €10,000 contribution against your previous year's income.
You can generally do this by making a once-off lump-sum payment directly into your existing PRSA, subject to the applicable contribution limits.
The process is straightforward:
Contact your PRSA provider and explain that you'd like to make an additional personal lump-sum contribution.
Confirm your available tax-relief allowance based on your relevant net earnings and age.
Request the provider's payment instructions.
Transfer the funds, quoting your PRSA policy number.
Obtain a contribution receipt confirming the payment amount and date.
If you don't already have a PRSA, you'll need to establish one before making the contribution.
You can then claim the relevant tax relief through your annual income tax return.
A useful distinction: You don't need to be making regular monthly PRSA contributions to benefit from a once-off pension top-up. A standalone lump-sum contribution can qualify for income tax relief in its own right, provided you meet Revenue's eligibility requirements and contribution limits.
Step 3: Claim your relief from Revenue
This is the step people most often forget.
Making the payment doesn't necessarily mean Revenue will automatically give you the tax back. If you've made a personal lump-sum contribution outside payroll, you'll generally need to claim the relief yourself.
The process depends on whether you're a PAYE employee or self-assessed taxpayer.
If you're a PAYE employee
Whether you've made an AVC into your existing workplace scheme or contributed to an external AVC PRSA, you can generally claim the relief through Revenue's myAccount.
Log into Revenue myAccount.
Navigate to PAYE Services.
Select Review Your Tax for the relevant tax year.
Request or complete your Income Tax Return for that year.
Find the relevant pension contribution relief section and enter your qualifying AVC or AVC PRSA contribution details.
Submit your return.
Keep your contribution certificate or receipt available in case Revenue requests supporting documentation.
Once processed, any refund due will generally be reflected in your Statement of Liability.
If you're self-employed or a self-assessed taxpayer
If you've made a standalone PRSA contribution as a self-employed individual, you'll generally claim the relief through your annual Form 11 income tax return.
Log into Revenue Online Service (ROS).
Open your Form 11 for the relevant tax year.
Navigate to the pension contribution section.
Enter your qualifying personal PRSA contributions.
Where applicable, elect to have your qualifying contribution treated as paid in the previous tax year.
Complete and submit your return.
Your accountant can also incorporate the contribution into your annual tax return if they manage your tax filings.
The important thing is to ensure the contribution is allocated to the correct tax year and that the required election is made within the applicable deadline.
A few things worth knowing before you start
The deadline is later than you might think.
A qualifying pension contribution for the 2025 tax year can generally be made up until 31 October 2026, provided the required election and claim are also completed on time.
An extended deadline may apply where you qualify for Revenue's ROS pay-and-file extension. Don't assume that simply making an online pension relief claim automatically qualifies you for the extension.
You can use a different pension provider for your AVC.
Employees in occupational pension schemes may have the option of establishing an AVC PRSA through an external provider rather than making every additional contribution through their existing workplace scheme. However, you should check the arrangement's eligibility, charges, investment options and retirement benefit rules before proceeding.
Self-employed individuals can make once-off contributions too.
You don't need an employer or an occupational pension scheme to make a tax-efficient pension top-up. A qualifying personal contribution into your own PRSA can provide similar income tax relief.
The tax relief is on income tax, not USC or PRSI.
Qualifying personal pension contributions generally attract relief at your marginal income tax rate, but they do not reduce your USC or PRSI liability.
Your pension allowance isn't an additional allowance for every policy.
Opening a separate AVC PRSA doesn't give you a second age-related tax-relief allowance. Your relevant personal pension contributions must be considered together when calculating how much relief you can claim.
Don't confuse making the payment with claiming the relief.
Whether you're paying into your workplace pension, an external AVC PRSA or a standalone personal PRSA, keep your payment confirmation and ensure the relevant Revenue claim is completed.
And if you're opening a new pension policy specifically to make a contribution before the deadline, give yourself enough time for the application and payment to be processed.
A little planning now can make a meaningful difference to both your retirement savings and your tax position.
Reach out to us now for advice specific to your circumstance.
This article is for general information only and does not constitute personal financial or tax advice. Pension tax relief depends on your individual circumstances, earnings, contribution history and Revenue rules. Consider speaking with a qualified financial adviser or tax professional before making a contribution.