An employer's contribution falls outside the WKR. The employer has the following choice:
- Gross contribution: falls outside the WKR - most employers do this.
- Net contribution: charged to the WKR.
The question is therefore whether you still have room in the WKR to include an employer's contribution. If so, that is of course a good thing, then an employee will receive the net contribution. If not, no problem! Then you make the contribution gross, which is what most employers do.