Rebate on National Insurance Contributions

RDS personnel who pay the maximum national insurance contributions on their primary employment earnings, can cease paying national insurance contributions on their RDS earnings.

You can also stop paying some or all of your national insurance contributions if your income from all employment exceeds the figures below.

The figures are (or the 2007/8 tax year)

£670 per week
£2903 per month
£34840 per annum

If your earnings from your primary employment exceed these amounts, then you should not pay national insurance contributions on your RDS earnings.

If your total earnings from all employment exceed these figures, then you may still be eligible for exemption or a refund.

Some self-employed persons may also be able to defer national insurance contributions if their earnings exceed £34840 pa.