Made | 3rd April 2001 | ||
Coming into force | 6th April 2002 |
(b) "qualifying earnings factor" means the same as in -
(c) "QEF" means the qualifying earnings factor for that tax year;
(d) "2QEF" means the amount produced by doubling QEF, rounded to the nearest £100 (taking any amount of £50 as nearest to the previous whole £100).
Appropriate age-related percentages
2.
- (1) For the purposes of section 45 of the Pension Schemes Act 1993 and section 41 of the Pension Schemes (Northern Ireland) Act 1993[5] (amount of minimum contributions) the appropriate age-related percentages in respect of earners -
by reference to their ages on the last day of the preceding tax year.
(2) The appropriate age-related percentage in respect of an earner whose age on that day is specified in Column A of any such Table -
(c) in the case of an earner whose earnings exceed 3LET-2QEF, shall -
Signed by authority of the Secretary of State for Social Security.
Jeff Rooker
Minister of State Department of Social Security
3rd April 2001
Column A | Column B | Column C | Column D |
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.0 | 2.50 | 5.0 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.2 | 2.55 | 5.1 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.8 | 2.70 | 5.4 |
41 | 11.2 | 2.80 | 5.6 |
42 | 11.4 | 2.85 | 5.7 |
43 | 11.8 | 2.95 | 5.9 |
44 | 12.2 | 3.05 | 6.1 |
45 | 12.6 | 3.15 | 6.3 |
46 | 13.0 | 3.25 | 6.5 |
47 | 14.0 | 3.50 | 7.0 |
48 | 15.6 | 3.90 | 7.8 |
49 | 17.6 | 4.40 | 8.8 |
50 | 19.8 | 4.95 | 9.9 |
51 | 21.0 | 5.25 | 10.5 |
52 | 21.0 | 5.25 | 10.5 |
53 | 21.0 | 5.25 | 10.5 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 21.0 | 5.25 | 10.5 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Column A | Column B | Column C | Column D |
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.0 | 2.50 | 5.0 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.2 | 2.55 | 5.1 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.6 | 2.65 | 5.3 |
41 | 11.0 | 2.75 | 5.5 |
42 | 11.2 | 2.80 | 5.6 |
43 | 11.6 | 2.90 | 5.8 |
44 | 12.0 | 3.00 | 6.0 |
45 | 12.4 | 3.10 | 6.2 |
46 | 12.8 | 3.20 | 6.4 |
47 | 13.2 | 3.30 | 6.6 |
48 | 14.2 | 3.55 | 7.1 |
49 | 15.8 | 3.95 | 7.9 |
50 | 17.8 | 4.45 | 8.9 |
51 | 20.0 | 5.00 | 10.0 |
52 | 21.0 | 5.25 | 10.5 |
53 | 21.0 | 5.25 | 10.5 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 21.0 | 5.25 | 10.5 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Column A | Column B | Column C | Column D |
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.2 | 2.55 | 5.1 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.2 | 2.55 | 5.1 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.6 | 2.65 | 5.3 |
41 | 10.6 | 2.65 | 5.3 |
42 | 11.0 | 2.75 | 5.5 |
43 | 11.4 | 2.85 | 5.7 |
44 | 11.8 | 2.95 | 5.9 |
45 | 12.0 | 3.00 | 6.0 |
46 | 12.4 | 3.10 | 6.2 |
47 | 12.8 | 3.20 | 6.4 |
48 | 13.2 | 3.30 | 6.6 |
49 | 14.4 | 3.60 | 7.2 |
50 | 16.0 | 4.00 | 8.0 |
51 | 18.0 | 4.50 | 9.0 |
52 | 20.2 | 5.05 | 10.1 |
53 | 21.0 | 5.25 | 10.5 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 21.0 | 5.25 | 10.5 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Column A | Column B | Column C | Column D |
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.2 | 2.55 | 5.1 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.4 | 2.60 | 5.2 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.4 | 2.60 | 5.2 |
40 | 10.6 | 2.65 | 5.3 |
41 | 10.6 | 2.65 | 5.3 |
42 | 10.8 | 2.70 | 5.4 |
43 | 11.2 | 2.80 | 5.6 |
44 | 11.4 | 2.85 | 5.7 |
45 | 11.8 | 2.95 | 5.9 |
46 | 12.2 | 3.05 | 6.1 |
47 | 12.6 | 3.15 | 6.3 |
48 | 13.0 | 3.25 | 6.5 |
49 | 13.4 | 3.35 | 6.7 |
50 | 14.6 | 3.65 | 7.3 |
51 | 16.0 | 4.00 | 8.0 |
52 | 18.0 | 4.50 | 9.0 |
53 | 20.4 | 5.10 | 10.2 |
54 | 21.0 | 5.25 | 10.5 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 20.4 | 5.10 | 10.2 |
60 | 21.0 | 5.25 | 10.5 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
Column A | Column B | Column C | Column D |
Age on last day of preceding tax year | Earnings not exceeding LET | Earnings exceeding LET but not 3LET-2QEF | Earnings exceeding 3LET-2QEF |
15 | 8.4 | 2.10 | 4.2 |
16 | 8.4 | 2.10 | 4.2 |
17 | 8.4 | 2.10 | 4.2 |
18 | 8.6 | 2.15 | 4.3 |
19 | 8.6 | 2.15 | 4.3 |
20 | 8.8 | 2.20 | 4.4 |
21 | 8.8 | 2.20 | 4.4 |
22 | 9.0 | 2.25 | 4.5 |
23 | 9.0 | 2.25 | 4.5 |
24 | 9.0 | 2.25 | 4.5 |
25 | 9.2 | 2.30 | 4.6 |
26 | 9.2 | 2.30 | 4.6 |
27 | 9.4 | 2.35 | 4.7 |
28 | 9.4 | 2.35 | 4.7 |
29 | 9.6 | 2.40 | 4.8 |
30 | 9.6 | 2.40 | 4.8 |
31 | 9.8 | 2.45 | 4.9 |
32 | 9.8 | 2.45 | 4.9 |
33 | 10.0 | 2.50 | 5.0 |
34 | 10.0 | 2.50 | 5.0 |
35 | 10.2 | 2.55 | 5.1 |
36 | 10.2 | 2.55 | 5.1 |
37 | 10.4 | 2.60 | 5.2 |
38 | 10.4 | 2.60 | 5.2 |
39 | 10.6 | 2.65 | 5.3 |
40 | 10.6 | 2.65 | 5.3 |
41 | 10.8 | 2.70 | 5.4 |
42 | 10.8 | 2.70 | 5.4 |
43 | 11.0 | 2.75 | 5.5 |
44 | 11.2 | 2.80 | 5.6 |
45 | 11.6 | 2.90 | 5.8 |
46 | 12.0 | 3.00 | 6.0 |
47 | 12.4 | 3.10 | 6.2 |
48 | 12.8 | 3.20 | 6.4 |
49 | 13.2 | 3.30 | 6.6 |
50 | 13.6 | 3.40 | 6.8 |
51 | 14.6 | 3.65 | 7.3 |
52 | 16.2 | 4.05 | 8.1 |
53 | 18.2 | 4.55 | 9.1 |
54 | 20.6 | 5.15 | 10.3 |
55 | 21.0 | 5.25 | 10.5 |
56 | 21.0 | 5.25 | 10.5 |
57 | 21.0 | 5.25 | 10.5 |
58 | 21.0 | 5.25 | 10.5 |
59 | 19.6 | 4.90 | 9.8 |
60 | 20.6 | 5.15 | 10.3 |
61 | 21.0 | 5.25 | 10.5 |
62 | 21.0 | 5.25 | 10.5 |
63 | 21.0 | 5.25 | 10.5 |
[2] 1993 c. 49. Section 41A was inserted by Article 135(5) of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) and amended by paragraph 57 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671). Section 181(9A) was inserted by paragraph 76 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back
[3] 1992 c. 4. Section 44A was inserted by section 30(3) of the Child Support, Pensions and Social Security Act 2000 (c. 19).back
[4] 1992 c. 7. Section 44A was inserted by section 29(3) of the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c. 4 (N.I.)).back
[5] Section 41 was amended by Article 135(1) to (4) of the Pensions (Northern Ireland) Order 1995 and by paragraph 56 of Schedule 1 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.back