Contractors can make pension contributions in a range of ways, the most tax efficient being employer pension contributions made through their limited company.
If you are a contractor with your own limited company, you are an employee of that company. This means you can make employer contributions to a private pension in an extremely tax efficient way. Any payments you make from your limited company will be classed as an allowable business expense, reducing your annual corporation tax bill. However, if you are IR 35 captured, then making a company pension contribution may not be as tax efficient as making a personal pension contribution.