Contracting Out & COPE: How They Impact Your UK State Pension

Contracting out refers to opting out of the UK State Pension system by joining certain occupational or personal pension schemes before 2012. This guide explains how contracting out affects your pension and what COPE (Contracted Out Pension Equivalent) means for your forecast.

What is Contracting Out?

Employees in defined benefit schemes (e.g., final salary pensions) could "contract out" of the State Second Pension (S2P) between 1978 and 2012. This reduced their National Insurance contributions while their employer paid a "top-up" to their private pension instead.

Understanding COPE

COPE represents the value of State Pension you gave up by contracting out. For each year contracted out, your future State Pension is reduced by the COPE amount. This deduction is calculated based on:

Contracted Out vs. Standard Pension

FeatureContracted OutStandard
State Pension RateReduced by COPEFull rate
Private PensionHigher due to top-upsStandard contributions
NI ContributionsLowerStandard rates

Use our UK State Pension Forecast Calculator to model your pension with or without contracting out. Get a free, printable forecast showing how COPE impacts your final payout.