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 |
Emp'ee Contrib-utions |
Emp'er Contrib-ution | C/Out Rebate Emp'ee | C/Out Rebate Emp'er | ||||
---|---|---|---|---|---|---|---|---|---|---|
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 |
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.