Jeremy Harris | Source | Partner and Pensions Lawyer at Fieldfisher LLP

The employer will be liable in the usual way to pay its pension contributions under the auto-enrolment legislation on that normal contracted wage, as well as paying the employer's NI contributions on it.
The employer will be liable in the usual way to deduct the employee's pension contributions under the auto-enrolment legislation from that normal contracted wage, as well as the income tax and NI contributions to which the employee is liable.
The employer will be liable to pay its pension contributions under the auto-enrolment legislation on the two-thirds of usual wage paid by the employer under the Job Support Scheme for the time not worked by employees, as well as paying the employer's NI contributions on that two-thirds.
The employer will be liable to deduct the employee's pension contributions under the auto-enrolment legislation from that two-thirds usual wage, as well as the income tax and NI contributions to which the employee is liable.