I'm not sure, that's why I'm asking professionals. I do not understand meaning of the last sentence: (but only if the contribution would have been taxable if paid as cash compensation when the services were performed).
My wife's pension is 100% her contributions not employer, after she quit her job in 1995 she kept contributing her personal money, she was allowed to do that by her ex employer. She stopped contributing in July 2019 and in September 2019 took a lump sum.
