APPENDIX10 - 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 table 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 catergory 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 |