Contribution Table Letters
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61 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 7.4 7.4 7.4 7.4 7.4 62 7.4 7.4 7.4 7.4 7.4 63 7.4 7.4 7.4 7.4 7.4 CONTRIBUTION TABLE LETTERS Current categories A Standard Rate B Married Woman’s/Widow’s reduced rate not-contracted out C Age Exempt, employer only contribution (employee at or over state pension age) G New employee only contribution category for apprentice mariners under the age of 25, introduced 6th April 2016 H New employee only contribution category for apprentices under the age of 25, introduced on 6th April 2016 J Non-Mariner deferment M Standard rate, under 21 years of age Q Mariner Deferment X No NICs liability - under minimum age (16) Z Deferment, under 21 years of age No printing, copying or reproduction permitted. Abolished NICs categories D Standard Rate COSRS (Contracted Out Salary Related Schemes) and abolished 6th April 2016 E Reduced Rate COSRS (contracted-out reduced rate) and abolished 6th April 2016 F Standard Rate COMPS (Contracted Out Money Purchase Schemes) or COMP (Stakeholder Pension SHP) abolished 6th April 2012 G Reduced Rate COMPS (Married woman’s/widow’s reduced rate) abolished 6th April 2012 H Mariner Standard Rate - Contracted Out and abolished 6th April 2016
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