FOR ADVISERS ONLY
Contracted-Out Salary Related Rebates
On 5 April 2016 all contracting-out certificates held by defined benefit schemes were cancelled automatically.
| Year Range | 2001/02 | 2002/07 | 2007/12 | 2012/16 |
|---|---|---|---|---|
| Employer | 3.0% | 3.5% | 3.7% | 3.4% |
| Employee | 1.6% | 1.6% | 1.6% | 1.4% |