Contracted-Out Money Purchase Contribution Rates

On 6 April 2012 all contracting-out certificates held by money purchase schemes were cancelled automatically.

For rates and earnings limits from 6 April 2016 see our new National Insurance rates and earnings limits page.

 

  Weekly Earnings Monthly Earning Annual Earnings Employee Contributions Employer Contribution C/Out Rebate Employee C/Out Rebate Employer
Year From To From To From To
2011/12 £0 £102.01 £136.01 £139.01 £770.01
>£817
£102 £136 £139 £770 £817 £0 £442.01 £589.01 £602.01 £3,337.01
>£3,540
£442 £589 £602 £3,337 £3,540 £0 £5,304.01 £7,072.01 £7,225.01 £40,040
>£42,475
£5,304 £7,072 £7,225 £40,040 £42,475 Nil
Nil
Nil
10.4%
12.0%
2%
Nil
Nil
12.4%
12.4%
13.8%
13.8%
Nil
Nil
Nil
1.6%*
Nil
Nil
Nil
Nil
1.4% 1.4%
Nil
Nil
2010/11 £0 £110.01 £770.01
>£844
£110 £770 £844 £0 £476.01 £3,337.01
>£3,656
£476 £3,337 £3,656 £0 £5,715.01 £40,040.01
>£43,875
£5,715 £40,040 £43,875

Nil
9.4%
11%
1%

Nil
11.4%
12.8%
12.8%
Nil
1.6%*
Nil
1.4%
2009/10 £0 £110.01 £770.01
>£844
£110 £770 £844 £0 £476.01 £3,337.01
>£3,656
£476 £3,337 £3,656 £0 £5,715.01 £40,040.01
>£43,875
£5,715 £40,040 £43,875 Nil
9.4%
11%
1%
Nil
11.4%
12.8%
12.8%
Nil
1.6%*
Nil
1.4%
2008/09 £0 £105.01
>£770
£105 £770 £0 £453.01
>£3,337
£453 £3,337 £0 £5,435.01
>£40,040
£5,435 £40,040 Nil
9.4%
1%
Nil
11.4%
12.8%
Nil
1.6%*
Nil
1.4%
2007/08 £0 £100.01
>£670
£100 £670         Nil
9.4%
1%
Nil
11.4%
12.8%
Nil
1.6%*
Nil
1.4%

* See table below
C/Out = Contracted-Out
Emp'ee = Employee
Emp'er = Employer

Plus age-related rebates of:

Age Rebate
15 0%
20 0.4%
25 0.8%
30 1.3%
35 1.8%
40 2.6%
45 3.5%
50-63 4.4%

There are further age-related rebates available.