Q: Is Zakah liable on the employee/employer contributions of a Final Salary Pension Scheme?
الجواب حامدا ومصليا ومسلما ومنه الصدق والصواب
A: Zakah is not liable on the pension contributions as it constitutes a weak debt. (see: http://188.8.131.52/~alqalamo/wp-content/uploads/Categories-of-Debts-and-Bad-Debts-for-the-Purposes-of-Zakah.pdf)
However, if and when the pension is received it will be added to ones Zakatable assets if, and to the extent that, it remains on the Zakah anniversary.