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NI Categories

2019 July 9
Our recommended partners at www.PayrollForNannies.co.uk provide payroll advice for
parents and have created this content.
There are various categories for employment in the UK for national insurance deductions,
below are the categories denoted by a letter and what they represent
NI Categories for UK employment
A – All employees who do not fall into B, C, J, H, M and Z
B – Widows and married women entitled to pay reduced national insurance
C – Nanny’s over the state pensionable age so does not pay NI
J – Nanny’s who are already paying national insurance in their other job so can defer it
H – Apprentice under 25
M – Nanny under 21 Employer pays no NI
Z – Nanny’s who are already paying national insurance in their other job so can defer it and
are under 21 years of age
X – Nanny’s who are aged under 16

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