Deduction u/s 80ccd(2)

Sir,

U/s 80 CCD (2) an employee can avail deduction for contribution by employer without any limit.i.e.,in addition to Rs.150000/- under 80 C etc. and 80 CCD(1B) of Rs.50000/- for employee contribution to NPS. Now my doubt is whether the contribution by employer should be included under the gross salary? Usually the salary satement of an employee does not include that?