Reduced-rate contributions

The opportunity for married women to elect to pay reduced-rate contributions was withdrawn in 1977. About 170,000 women in the UK are still taking advantage of this arrangement. The Revenue has added a new information page to its website that gives answers to a wide range of questions that are asked by employees about this arrangement. The website address is www.inlandrevenue.gov.uk/faqs/women_reduced_rate.htm .

Some of the explanations given will be of use to payroll departments that are called on to advise employees, for whom they hold certificates of election, about their rights and responsibilities. The areas covered include the reasons why women would lose this right, what they must do if they get divorced, and the pros and cons of giving up the right voluntarily.
Payroll Briefing 2 - 20 June 2002