Contracting out of the additional State Pension on a defined benefit (DB) base ended on 5 April 2016. Any employers who have benefited from paying a reduced rate of employers’ national insurance will pay the full 13.8% from 6 April 2016.
This means that from 6 April 2016, the following national insurance table letters will be replaced with their non-contracted out equivalents. Table letters D, E, I, K, L, N, O and V will no longer be valid and will replaced with letters A, B, J, M, P, Q, R, T, Y and Z.