If a female employee gives you a ‘certificate of election’ form, she may be able to pay less National Insurance.
Until 1977, married women could choose to pay less National Insurance. If your employee opted in before the scheme ended, she can keep paying a reduced rate.
You can accept one of the following forms:
If your employee doesn’t have her certificate, she should apply for one by sending HM Revenue and Customs (HMRC) a completed CF9 form (if she’s married) or CF9A form (for widows).
If your employee is entitled to pay less National Insurance, you’ll need to put the right National Insurance category letter in her payroll record.
Use ‘B’, or ‘E’ if she’s in a contracted-out workplace pension scheme you run.
Your employee should tell you if she gives up or loses the right to pay less National Insurance.
If your employee’s husband dies, she may still keep her right to pay reduced contributions for a certain time. She should call the National Insurance helpline.
Your employee must:
National Insurance contributions and Employers Office
HM Revenue and Customs
Don’t include personal or financial information like your National Insurance number or credit card details.