NHS pension / salary sacrifice / TUPE

Hi


My wife was employed in NHS and was TUPE'd to a new employer part way through the year.


She was getting childcare vouchers as a salary sacrifice. She reduced her deductions part way through the year.


What figure should be used to determine her pension contribution banding? Only the earnings/deductions from the new employer (annualised) or the combined earnings/deductions in that financial year from both employers?


Any resources to confirm this?
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