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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1 Contribution Tables and Category Letters from 6 April 2003: Contents

Not contracted-out

| ### Category | ### Description | ### Guidance Tables | || | A | Standard rate | CA37 – Simplified Deduction scheme for employers
CA38 – National Insurance contributions tables A and J
CA40 – Employee only contributions for employers or employees authorised to pay their own contributions | | B | Married woman’s and widow’s reduced rate | As above plus:
CA41 - National Insurance contributions tables B and C | | C | Over State Pension age (not contracted-out/contracted-out) | CA37 – Simplified Deduction scheme for employers
CA41 - National Insurance contributions tables B and C | | J | Deferment (previously not contracted-out category C) | CA37 – Simplified Deduction scheme for employers
CA38 – National Insurance contributions tables A and J |

Contracted-out

### Category ### Description ### Guidance Tables
     
D Contracted-out Salary Related - standard rate CA39 – Contracted-out contributions for employers with Contracted-Out Salary Related Schemes
E Contracted-out Salary Related – reduced rate As above
L Contracted-out Salary Related – deferment (previously contracted-out category C) As above
F Contracted-out Money Purchase - standard rate CA43 - Contracted-out contributions and minimum payments for employers with Contracted-Out Money Purchase Schemes
G Contracted-out Money Purchase – reduced rate As above
S Contracted-out Money Purchase – deferment As above

Mariners not contracted-out

### Category ### Description ### Guidance Tables
     
R Standard rate CA42 – Foreign-Going Mariner’s and Deep Sea Fisherman’s contributions for employers
T Reduced rate As above
W Over State Pension age (not contracted-out/contracted-out) As above
Q Deferment (previously not contracted-out category W) As above

Mariners contracted-out

### Category ### Description ### Guidance Tables
     
N Contracted-out Salary Related – standard rate (from 6 April 1997) CA42 – Foreign-Going Mariner’s and Deep Sea Fisherman’s contributions for employers
O Contracted-out Salary Related – reduced rate (from 6 April 1997) As above
H Contracted-out Money Purchase – standard rate (from 6 April 1997) As above
K Contracted-out Money Purchase – reduced rate (from 6 April 1997) As above
V Contracted-out Money Purchase – deferment (from 6 April 1997) As above

Others

### Category ### Description ### Guidance Tables
     
P NIC Holiday Recovery (does not apply after 5 April 2000 but may appear on returns up to and including 5 April 2006) None
X No liability (all years) None
Y Class 1A NICs (from 6th April 1992 to 5 April 2000) None