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| A summary of the options available is in the table below: |
| Option |
Employer |
Employee |
Availability |
Contribution Rates |
| 1 |
Graduated rate* |
Graduated rate* |
Mandatory once employee obtains SPR status |
CLICK HERE |
| 2 |
Full rate |
Full rate |
Currently available |
CLICK HERE |
| 3 |
Full rate |
Graduated rate* |
From 1 January 2004 |
CLICK HERE | |
| * During the employee's first two years of obtaining the SPR status. |
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