Employer contributions should be reported at one of the Employer contributions fields, if they are:
- contributions made by an employer for the employer’s spouse – you should not report these at the Spouse contributions field unless the employer is acting in their capacity as the spouse of the member rather than as an employer
- contributions made by an employer for a child employee under 18 years of age – you should not report these at the Child contributions field unless the employer is acting in their capacity as a relative or friend rather than as an employer.