Defined contribution scheme

An entity makes contributions to the pension fund of employees at a rate of 5% of gross salaries. For convenience, the entity pays $10,000 per month into the pension scheme with any balance being paid in the first month of the following accounting year. The wages and salaries for 20X6 are $2.7 million.
Required:
Calculate the pension expense for 20X6, and the accrual/ prepayment at the end of the year.

Sir for a moment assume that the company has 100employees, which means the gross salary of each employee is $27,000. Now my question is that what does the employee gets right now? 27000×95%=$25,650? or $27000 only, and pension is separately awarded.