As well as reporting any actual employer contributions paid in relation to a member's accumulation interest, if you are a defined benefit scheme or a constitutionally protected fund, you may need to report contributions in relation to a member's defined benefit interest. These contributions are referred to as notional taxed contributions and defined benefit contributions.
These are not reported at the Employer contributions fields, refer to the Annual obligations and balance amounts protocol.
Both contribution types are generally intended to reflect what an employer would have needed to contribute in that year to fund the member’s expected final benefit. However, they are calculated differently and should not be confused with each other. You should determine the amount for each member with the advice of an actuary.