Question：Robert, who earns ?20,000 per annum, is a member of his employer's HMRC - registered occupational pension scheme.
In 2012/13 he contributes 5% of his salary into the scheme, and his employer contributes an additional 10%.
His earnings for National Insurance Contributions purposes are:
A. £22,000.
B. £20,000.
C. £19,000.
D. £21,000.
The correct answer is:B
No deduction is made from earnings for pension contributions for NIC purposes.
An employer's contributions to a registered scheme is excluded from the definition of earnings.
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