HMRC issues update to CA39 - Contracted-out salary related pension schemes

20 May 2016

There was an error in CA39 for the 2015-16 tax year where earnings in column 1d are recorded incorrectly by £2 per month (maximum £24) for any employees who are within all of the following:

· entitled to pay Married Women's Reduced Rate,

· in a Salary Related Contracted Out pension scheme,

· earning above the UEL for 2015-16,

· are monthly paid, and

· have their NICs calculated manually by using CA39 tables.

The calculation of NICs is not affected.