In my original post, I declared that a Foreign Employer Contribution does not need to be reported as income. After additional research, I must revise that original answer.
Yes, the foreign pension account needs to be updated in FBAR reflecting the new balance as a result of the contribution In addition, your contribution needs to be reported also and this should be included in with your foreign earned income you have already reported. Doesn't necessarily need to be accounted for separately.
If you choose to exclude your foreign earned income, this income is excludable along with your other foreign earned income you already reported.
[Edited 05-05-2021|06:17 PM PST]
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