PART 1PENSION SCHEME MEMBERSHIP FOR JOBHOLDERS
CHAPTER 2COMPLIANCE
Compliance notices and unpaid contributions notices
I139Meaning of “relevant contributions”
1
In sections 37 and 38 “relevant contributions” are—
a
in relation to a jobholder, employer contributions payable to a qualifying scheme in relation to the jobholder;
b
in relation to a worker to whom section 9 applies, employer contributions payable to a pension scheme which satisfies the requirements of that section.
2
In subsection (1), “employer contributions” means contributions payable by the employer—
a
on the employer's own account (but in respect of the worker), or
b
on behalf of the worker out of deductions from the worker's earnings.