Due to the end of contracting-out for defined benefit schemes (such as the Teachers’ Pension Scheme), HMRC will be making some changes to the rate of National Insurance contributions you’ll be deducting from staff from April 2016.  This will be changing from D rate to A rate, which is a higher rate of contributions.

For further information please contact HMRC directly or visit www.gov.uk/government/publications/new-state-pension-information-for-employers-and-trustees-with-open-contracted-out-defined-benefit-pension-schemes (This link opens in a new window)

To ensure your employees are aware of the changes and understand what it means the Department for Work and Pensions and HMRC have created a simple factsheet (This link opens in a new window).