Nic Letters
Letter A
Use this Letter for all employees aged 21 to State Pension Age.
On earnings over between PT and UEL they pay the default 12% and the employer pays 13.8%
On earnings over UEL they pay 2% and the employer pays 13.8%
Letter B
Use this Letter for married women or widows
• aged under State Pension Age, and
• who are entitled to pay employee’s contributions at the reduced rate.
For these women, you must have a valid
• form CA4139 or CF383, Certificate of Election, or
• form CF380A, Certificate of Reduced Liability.
On earnings over between PT and UEL they pay the 5.8% and the employer pays 13.8%
On earnings over UEL they pay 2% and the employer pays 13.8%
Letter C
Use this Letter for employees OVER State Pension Age, for whom you hold a valid certificate CA4140 or CF384
On earnings over between PT and UEL they pay the 0% and the employer pays 13.8%
On earnings over UEL they pay 0% and the employer pays 13.8%
Letter J
Employees who can defer National Insurance because they’re already paying it (over UEL) in another job.
On earnings over between PT and UEL they pay the 2% for earnings over UEL and the employer pays 13.8%
On earnings over UEL they pay 2% and the employer pays 13.8%
Letter H
Apprentice under 25, in an approved scheme.
On earnings over between PT and UEL they pay the 12% and the employer pays 0%
On earnings over UEL they pay 2% and the employer pays 13.8%
Letter M
16 and under 21.
On earnings over between PT and UEL they pay the 12% and the employer pays 0%
On earnings over UEL they pay 2% and the employer pays 13.8%
Letter Z
16 and under 21, who can defer National Insurance because they’re already paying it in another job.
On earnings over between PT and UEL they pay the 2% and the employer pays 0%
On earnings over UEL they pay 2% and the employer pays 13.8%
https://www.gov.uk/national-insurance-rates-letters/category-letters
a_niclet 16/12/16
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