When an employer has decided to use their own definition of pensionable pay (also known as self-certification), there are different minimum contribution levels. Employers should confirm which definition of pensionable pay they’re using and check which minimum contribution level applies to them.
These tables are based on the relief at source method of claiming tax relief. Read more about tax relief>>
Total pensionable earnings (set 3) – When contributions are worked out on total pay including wages, commission, overtime, bonuses, performance-related pay and any other earnings you’ve paid the employee.
Want help telling employees about the increase to contributions? Check out our communications toolkit for handy template letters, posters and payslip wording»