You can pay into the pension of any of your directors/employees provided that it is proportionate to the work that they do. (See 9.pay your spouse a salary). This is useful as it reduces the amount of corporation tax that you pay.
There are certain limits, and you should certainly speak to an IFA (independent financial adviser) about the detail.
Each individual can only pay a maximum of £60kpa into ALL their pensions from ALL sources so do check what other contributions they are making/receiving.
You can pay yourself up to £60k pension per tax year 6 April – 5 April.
You can split this up and pay it throughout the tax year or in a lump sum just before we do your company accounts each year. For example, I pay a low amount into my pension each month then I top up just before my company year end (in July) when I know my profits, and again just before 5 April to maximise my annual payment.
You will need management accounts to decide how much to pay. The tax saving for the company comes in the accounts year the pension is PAID so it actually needs to go out of the bank BEFORE your company year end (otherwise you claim it the following year).