Payroll

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?

Parents Reply
  • Hi Rosemary,

    Yup, should be category A  Slight smile

    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
Children
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