What are National Insurance categories?
4 June 2023 (Updated 4 June 2023)
As part of the National Insurance system in the UK, employers assign employees to a category letter. Most employees will fall into category A. Each employee can find their category letter on their payslip.
| Category letter | Employee group |
|---|---|
| A | All employees apart from those in groups B, C, H, J, M, V and Z in this table |
| B | Married women and widows entitled to pay reduced National Insurance |
| C | Employees over the State Pension age |
| H | Apprentices under 25 |
| J | Employees who can defer National Insurance because they’re already paying it in another job |
| M | Employees under 21 |
| V | Employees who are working in their first job since leaving the armed forces (veterans) |
| Z | Employees under 21 who can defer National Insurance because they’re already paying it in another job |
Tagged:
Accounting