Defined contribution plan: employer’s minimum annual contribution
A DC balance is not calculated backwards from a final salary, so the thing to audit is whether each year's contribution was actually paid at this level. Under-contribution accumulates silently across years and is the characteristic DC dispute, in the way that a mis-stated average wage is the characteristic dispute on ordinary severance.
- Applies to
- Employees enrolled in a defined contribution (DC) retirement pension plan
- Review cadence
- Checked once a year
What we have recorded
- 2026-09-181/12 of annual wages (≈8.33%)
At least one twelfth of the employee's total annual wages, paid into the employee's DC account. Investment gains and losses on the account then belong to the employee — which is why the contribution record, not the final balance, is what shows whether the employer met its obligation.
Act on the Guarantee of Workers’ Retirement Benefits, DC contribution requirement
One reading so far. This becomes a history the first time the figure moves while we are watching — which is the part that cannot be reconstructed later.
Guides that depend on this figure
When this figure moves, every guide above needs the same edit. That is why it is tracked here rather than copied into each one.