Benefits Paid vs Employers Contrib

Hi Guys, are both Benefits Paid & Employers Contrib, both considered a part of Income statment expenses, and I am assuming both are part of Cash outflow in CF statments. Am I correct in assuming the above? Also for a defined contrib plan -> EmpContrib = Pension Expense = Cash outflow = I/S Expense ?? & same for healthcare and other benefits ?

Most pension expense usually go under operating cash flow. unless the company goes by IFRS and decide to report interest expense under CFF.