Contracted-Out Salary Related Contribution Rates

On 6 April 2016 all contracting-out certificates held by defined benefit schemes will be cancelled automatically. From 6 April 2016 the National Insurance Contracted-In Contribution Rates should be used.

This table will not be updated after the 2015/16 tax year.  For rates and earnings limits for later years see our new National Insurance rates and earnings limits page

 Annual Earnings    
YearFromToEmployee ContributionEmployer ContributionC/Out Rebate Emp'eeC/Out Rebate Emp'er
2015/16 £0
£8,060.01
£8,112.01
£40,040.01
>£42,385
£8,060
£8,112
£40,040
£42,385
Nil
10.6%
10.6%
12.0%
2%
Nil
Nil
10.4%*
13.8%*
13.8%
Nil
Nil
1.4%
Nil
Nil
Nil
Nil
3.4%
Nil
Nil
2014/15 £0
£7,956.01
£40,040.01
>£41,865
£7,956
£40,040
£41,865
Nil
10.6%
12.0%
2%
Nil
10.4%
13.8%
13.8%
Nil
1.4%
Nil
Nil
Nil
3.4%
Nil
Nil
2013/14 £0
£5,668.01
£7,696.01
£7,755.01 £40,040.01
>£41,450
£5,668
£7,696
£7,755
£40,040 £41,450
Nil
Nil
Nil
10.6%
12.0%
2%
Nil
Nil
10.4%
10.4%
13.8%
13.8%
Nil
Nil
Nil
1.4%
Nil
Nil
Nil
Nil
3.4%
3.4%
Nil
Nil
2012/13 £0
£5,564.01
£7,488.01
£7,605.01
£40,040.01
>£42,475
£5,564
£7,488
£7,605
£40,040
£42,475
Nil
Nil
Nil
10.6%
12.0%
2%
Nil
Nil
10.4%
10.4%
13.8%
13.8%
Nil
Nil
Nil
1.4%
Nil
Nil
Nil
Nil
3.4%
3.4%
Nil
Nil
2011/12

£0
£5,304.01
£7,072.01
£7,225.01 £40,040.01
>£42,475

£5,304
£7,072
£7,225
£40,040
£42,475
Nil
Nil
Nil
10.4%
12.0%
2%
Nil
Nil
10.1%
10.1%
13.8%
13.8%
Nil
Nil
Nil
1.6%
Nil
Nil
Nil
Nil
3.7%
3.7%
Nil
Nil
2010/11 £0
£5,715.01 £40,040.01
>£43,875
£5,715
£40.040 £43,875
Nil
9.4%
11%
1%
Nil
9.1%
12.8%
12.8%
Nil
1.6%
Nil
Nil
Nil
3.7%
Nil
Nil
2009/10 £0
£5,715.01 £40,040.01
>£43,875
£5,715
£40,040 £43,875
Nil
9.4%
11%
1%
Nil
9.1%
12.8%
12.8%
Nil
1.6%
Nil
Nil
Nil
3.7%
Nil
Nil
2008/09 £0
£5,435.01
>£40,040
£5,435
£40,040
Nil
9.4%
1%
Nil
9.1%
12.8%
Nil
1.6%
Nil
Nil
3.7%
Nil

C/Out = Contracted Out

* From 6 April 2015 the employer pays no National Insurance for employees under the age of 21 until the annual earnings exceed £42,385

 Weekly Earnings    
YearFromToEmployee ContributionEmployer ContributionEmployee RebateEmployer Rebate
2007/08 £0
£100.01
>£670
£100 £670 Nil
9.4%
1%
Nil
9.1%
12.8%
Nil
1.6%
Nil
Nil
3.7%
Nil
2006/07 £0
£97.01
>£645
£97 £645 Nil
9.4%
1%
Nil
9.3%
12.8%
Nil
1.6%
Nil
Nil
3.5%
Nil
2005/06 £0
£94.01
>£630
£94 £630 Nil
9.4%
1%
Nil
9.3%
12.8%
Nil
1.6%
Nil
Nil
3.5%
Nil
2004/05 £0
£91.01
>£610
£91 £610 Nil
9.4%
1%
Nil
9.3%
12.8%
Nil
1.6%
Nil
Nil
3.5%
Nil
2003/04 £0
£89.01
>£595
£89 £595 Nil
9.4%
1%
Nil
9.3%
12.8%
Nil
1.6%
Nil
Nil
3.5%
Nil
2002/03 £0
£89.01
>£585
£89 £585 Nil
8.4%
Nil
Nil
8.3%
11.8%
Nil
1.6%
Nil
Nil
3.5%
Nil
2001/02 £0
£87.01
>£575
£87 £575 Nil
8.4%
Nil
Nil
8.9%
11.9%
Nil
1.6%
Nil
Nil
3%
Nil
2000/01 £0
£76.01 £84.01
>£535
£76
£84 £535
Nil
8.4%
8.4%
Nil
Nil
Nil
9.2%
12.2%
Nil
1.6%
1.6%
Nil
Nil
Nil
3%
Nil
Last updated: 11 Mar 2016

This website is intended for financial advisers only and shouldn't be relied upon by any other person. If you are not an adviser please visit royallondon.com.

The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. The firm is on the Financial Services Register, registration number 117672. It provides life assurance and pensions. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London, EC3V 0RL.