National insurance contributions

  1. For those earning between £90 per week and £770 per week, employers receive a rebate of 1.4% on contracted out money purchase schemes or 3.7% on contracted out final salary schemes, and employees, a rebate of 1.6% for either scheme.
  2. For children under 16, men over 65 and women over 60 there are no employee national insurance contributions payable, but employers' contributions remain payable.