Adviser > Technical Central > Rates & Factors > NI Limits > National InsuranceContracted-Out Money Purchase Contribution Rates
National InsuranceContracted-Out Money Purchase Contribution Rates
| Weekly Earnings |
Monthly Earnings |
Annual Earnings |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Year | From | To | From | To | From | To | Employee Contribution |
Employer Contribution |
Contracted-Out Rebate Employee |
Contracted-Out Rebate Employer |
| 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 9.4% 11% 1% |
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% |
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* See table below
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. See our Contracted-out MP page.
For professional advisers only
