Commentary on Sections Part 1: Pension scheme membership for jobholders Chapter 2: Compliance Section 39: Meaning of relevant contributions
105.Section 39 provides that the definition of relevant contributions 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 meaning of relevant contributions is applicable for both jobholders and for workers without qualifying earnings under section 9.