I have an adult trainee started working with us, can anyone advise which National Insurance category I should put him in please? He is basically an apprentice, but over the age of 25?
Hi Rosemary,
Yup, should be category A 
Ta,
Tim
Just an FYI the categories are;
|
Category letter |
Employee group |
|---|---|
| A | All employees apart from those in groups B, C, J, H, M and Z in this table |
| B | Married women and widows entitled to pay reduced National Insurance |
| C | Employees over the State Pension age |
| J | Employees who can defer National Insurance because they’re already paying it in another job |
| H | Apprentice under 25 |
| M | Employees under 21 |
| Z | Employees under 21 who can defer National Insurance because they’re already paying it in another job |
| X | Employees who do not pay NI i.e. under 16 |
