Will the 3 % contibutions apply to all earnings including Shift Allowances, Bonus and Overtime?

Edmund Downes, Norwich Union: Earnings above the upper earnings threshold can be ignored, but under this limit pretty much all earnings must be included. Anything that appears on your P11D or P60 should be included. Jamie Clark: The Pensions Act 2008 confirms that the proposed contribution rate of 3% from 'jobholders' will be based on a band of 'qualifying earnings' between £5,035 and £33,540 in 2006/2007 tax year terms. These amounts represent the standard personal tax allowance and Class 1 National Insurance Contributions Upper Earnings Limit respectively for that tax year so we do...