Commentary on Sections PART 1 – Pension Scheme Membership for Jobholders CHAPTER 2 – Compliance Section 39: Meaning of “relevant contributions”
Section 39 provides that “relevant contributions”, for the purposes of sections 37 and 38, includes both contributions payable directly by an employer into a scheme and contributions payable by an employer on behalf of a worker out of deductions from the worker’s earnings.  The section also provides that the definition applies for both jobholders and for workers without qualifying earnings under section 9.