Lynn is a member of a defined benefit pension scheme to which she paid £3,000 over the pension input period. Will the £3,000 plus the employer contribution count towards the annual allowance?
No. For defined benefit schemes the employer contribution isn't assessed for each individual as it's an amount paid to the scheme, not each individual's 'pot'. So contributions (including Lynn's) can't be used as the measure.
The pension input amount for defined benefit schemes is the value of benefits accrued over the pension input period. An example of the calculation can be found in ‘A pension input amount calculation for a defined benefit scheme’ section of this article about pension input periods and pension input amounts.