FOR ADVISERS ONLY
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
| 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 £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
| 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 |