Welcome to the WTW Annual Allowance and Other Pension Taxes Survey 2025. This year's survey provides a comprehensive overview of the emerging trends in employer pension policy for high earners. We focus on alternative benefits that employers choose to offer, eligibility criteria, death in service benefits, and the support available to employees.
In the last few years, we have seen changes to the Annual Allowance (AA) rules and the abolition of the Lifetime Allowance (LTA) from April 2024. Further changes are on the horizon with the introduction of inheritance tax on pension death benefits from April 2027.
Our findings help us understand how employers are adapting their approach to pension policy and support for employees that are affected by the changes.
This survey was conducted between December 2024 and January 2025 and includes 107 responses from WTW clients (87 for defined contribution pension arrangements and 20 for defined benefit pension arrangements). The organisations included in the survey are from a variety of industries.
Download our survey report by completing the form on the right (or below if accessing this page on a mobile device).
