Deductions from your pay that are used to fund a defined benefit pension plan are generally after-tax contributions to the plan. As such they are not subtracted from the amount reported in box 1 of your W-2 and are not listed in box 12 of your W-2. They are also not deductible anywhere on your tax return. When you eventually received distributions from the pension, some portion of the distributions will be nontaxable investment in the contract.
