4.2.19 Prior to April 2016, part of the unscrambling process was the payment of a CEP to National Insurance Contributions Office (NICO). alpha, nuvos and premium scheme members were contracted out of S2P prior to this date. Paying a CEP bought them back into S2P for the period they were defaulted into alpha, nuvos or premium. A Certified Amount (employee share) of the CEP was deducted from any refund of contributions due. Contracting Out of the S2P ceased from April 2016 and therefore this process is not applicable to new joiners after this date.

4.2.20 Further guidance is available at www.hmrc.gov.uk

23 December 2021
Last updated:
27 January 2022