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<p>100% of contributions to employer pension schemes, whether Net or Relief at Source
pensions, will be taken into account when calculating the level of employed earnings
in UC. This means that a UC claimant that contributes to either type of pension will,
automatically (where employers report the information correctly), have their UC entitlement
calculated on their taxable pay, after their pension contribution. This ensures fairness
for all affected UC employed claimants.</p><p> </p><p>If there is some discrepancy
in the way in which it’s reported, DWP will manually ensure that the Relief at Source
pension contribution is deducted before any UC entitlement is calculated on their
employed earnings.</p>
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