PAYROLL INSIGHT
Category letter Employee group A
All employees apart from those in groups B, C, J, H, M and Z in this table
Married women and widows entitled to reduced National Insurance
B
Employees over the State Pension age
C
Employees who can defer National Insurance because they’re already paying it in another job
J
Apprentice under 25
H
Employees under 21
M
Employees under 21 who can defer National Insurance because they’re already paying it in another job
Z
Class 1: employees
Class 2: self- employed
Class 3: voluntary contributions
Benefit
Basic state pension
Yes
Yes
Yes
Additional state pension
Yes
No
No
New state pension
Yes
Yes
Yes
Contribution-based Jobseeker’s Allowance Contribution-based Employment and Support Allowance
Yes
No
No
Yes
Yes
No
Maternity Allowance
Yes
Yes
No
NICs
For the year ended 31 March
2018
2017
Contributions - estimated breakdown by class
£000
£000
Class 1 (employed earners)
97,171,387
92,145,709
Class 1A & 1B
1,298,615
1227,184
Class 2 (self-employed flat rate)
321,873
400,864
Class 3 (voluntary contributions)
69,102
12,809
Class 3A (voluntary contributions)
40,298
98,784
Class 4 (self-employed earnings related)
2,325,659
1,967,644
101,226,934
95,852,994
| Professional in Payroll, Pensions and Reward | December 2019 - January 2020 | Issue 56 22
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