Business tax – 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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Detail

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.