NI Tables

meyore

My OH and myself pay NI from different tables. I'm not sure what this means at all, I pay from A he pays from D. Does this mean we pay different amounts? That doesn't seem fair, but I can't see any other reason for it.

Sorry if this is a stupid question, but I can't seem to find the answer to this anywhere.

chrisbur

Hi

If you pay NI at the D rate then you are in a company pension scheme and contracted out of the state second pension. That is, your employer's scheme will pay the second part of your pension above the basic state pension. If you pay at the A rate then this covers both the basic pension and the second pension. This does result in the A rate being higher than the D rate as it is providing a higher pension, but those paying the D rate are usually also paying into their employer's pension scheme.