Guidance

CA39: Contracted-out salary related pension schemes

Use these National Insurance tables to calculate contributions to contracted-out occupational pension schemes.

Documents

2014 to 2015: Contracted-out contributions for employers with Contracted-out Salary Related Schemes

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2013 to 2014: Contracted-out contributions for employers with Contracted-out Salary Related Schemes

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Details

Use these tables to manually calculate National Insurance contributions for employees who are members of a contracted-out occupational pension scheme.

These tables are for employers who are exempt from filing or unable to file payroll information online.

Published 28 March 2014
Last updated 18 May 2016 + show all updates
  1. There was an error in CA39 for the 2015-16 tax year where earnings in column 1d are recorded incorrectly by £2 per month (maximum £24) for any employees who are within all of the following: entitled to pay Married Women's Reduced Rate, in a Salary Related Contracted Out pension scheme, earning above the UEL for 2015-16, are monthly paid and have their NICs calculated manually by using CA39 tables. The calculation of NICs is not affected.
  2. Helpbook CA39 for 2015 to 2016 has been published.
  3. First published.