The following actions are not required for the year-end adjustment of the company's defined contribution pension plan.
(1) Attach the certificate to the premium declaration form
(2) Entering/filling in the “Defined Contribution Pension Plan” field on the premium declaration screen or on the premium declaration form.
Employer contributions are not subject to year-end adjustment because they are originally paid by the company. Participant contributions (matching contributions) are tax-exempt, but are automatically calculated.