• Up to 30 years of age – 15% of earnings subject to income cap
  • 30 to 39 years of age – 20% of earnings subject to income cap
  • 40 to 49 years of age – 25% of earnings subject to income cap
  • 50 to 54 years of age – 30% of earnings subject to income cap
  • 55 to 59 years of age – 35% of earnings subject to income cap
  • 60 years or over – 40% of earnings subject to income cap