ER
Contributions Based on EE Pre- or Post-Tax Contributions 
Use
As of Release 4.6C, employer contributions for plans can be based on either pre-tax or post-tax employee contributions, or both. In previous releases, employer contributions could only be based on the sum of pre- and post-tax employee contributions.
Effects on Customizing
You specify the type of employee contribution
on which you want to base employer contributions in the Benefits
Implementation Guide in the section Plans, in the step 
Define Employer Contribution Rules for the appropriate plan
type.