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Contracted-Out Salary Related Contribution Rates

Published  09 August 2021
   4 min read

On 6 April 2016 all contracting-out certificates held by defined benefit schemes were 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

Year Annual Earnings Employee Contribution Employer Contribution C/Out Rebate Emp'ee C/Out Rebate Emp'er
From To
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
£0
£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

 

Year Weekly Earnings Employee Contribution Employer Contribution Employee Rebate Employer Rebate
From To
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