Relevant earnings are employment income, trading income and profit from furnished holiday lettings.
By employment income do they mean gross employment income or net employment income(after deducting allowable deductions such as employee contributions to occupational pension scheme)?
It refers to your employment income assessment after deducting allowable expenses but before deducting pension contributions as you are trying to work out what the allowable pension contributions will be based on
That part made me confused a little bit. I was thinking that since earnings for NIC purposes are different, earnings for pension contributions may be confusing as well.