The total value of contributions above the allowance also climbed steeply, reaching £672million in 2024/25 compared with £505million the year before, an increase of 33 per cent. Defined benefit scheme members face a particular challenge, he added, because the way their pension is measured against the allowance makes it harder to track. John Healey is the new Chancellor | GETTYHow many people will be pulled into higher tax brackets? Higher employer contributions and unexpectedly strong pension growth within defined benefit schemes can also trigger breaches. Variable earnings, year-end bonuses and contributions spread across multiple schemes make the final calculation extremely difficult to predict until late in the tax year.