Lisa Webster: Employer contributions - how much and who for?

In the last week, I have come across two separate enquiries about employer pension contributions - each at the opposite end of the age spectrum. The first was in respect of an employee over the age of 75, the second for a 14-year-old. The question in both cases was whether we could accept the contribution, and at what level. There are no age limits for accepting employer contributions, and legally children can work part-time from the age of 13. So, provided they are genuinely an employee then both contributions can be accepted. The question of the level of contribution that can be ...