Company Director Pension provision

[Basle6]

I have a Ltd co which this year will turn over �100k.I want to start putting away�450 per month.What vehicle should I use and who should pay the premium-me or the co? I take �18k in salary and �ik per month in dividends.

[Satriani57]

Depends on a lot of factors so there isn't a clear answer. However, since Pensions Simplification last April it might just as well be a Personal Pension (stakeholder if you want low cost but probably less fund choices). As to who pays, it depends on the company's tax position and yours. You get 22% tax relief and the company offsets premiums against (possible) corporation tax. So if the company pays less or no corp. tax maybe you should pay. Salary Sacrifice is also an option.