Lloyds TSB is lifting the cap on employee pension contributions through salary sacrifice within its flexible benefits scheme.

Currently, employees use their monthly benefit fund, which amounts to 4% of their monthly salary, to pay into their pension. From January 2007, the cap will be removed on the 'Pensions Extra' option so that employees will be able to pay in an unlimited amount of their actual monthly salary. But employees must spend their 4% benefit fund before they can invest part of their actual salary.

Lloyds TSB matches payments by employees of up to 5% and this amount will remain the same once the changes have been made.

Liz Yates, manager of compensation and benefits at Lloyds TSB, said: "This is for the financial wellbeing of our employees. We have not been forced to make these changes but we believe it to be a good, tax-efficient way to pay into a pension."

The new Pensions Extra rules will be available for staff to choose in their annual selections in September this year.