Enum NiCategory

Namespace

Payetools.Common.Model

Assembly

Payetools.Common.dll

Represents the set of National Insurance category letters assigned by HMRC. Taken from https://www.gov.uk/national-insurance-rates-letters/category-letters (retrieved 5-Dec-2022).

public enum NiCategory

Fields

A = 1

All employees apart from those in groups B, C, H, J, M, V and Z, and those that work in freeports (F, I, L and S) and those that are exempt (X).

B = 2

Married women and widows entitled to pay reduced National Insurance.

C = 3

Employees over the State Pension age.

F = 4

All employees who work in freeports, apart from those in categories I, L, and S.

H = 5

Apprentices under 25.

I = 6

Married women and widows who work in freeports and are entitled to pay reduced National Insurance.

J = 7

Employees who can defer National Insurance because they’re already paying it in another job.

L = 8

Employees who work in freeports and can defer National Insurance because they’re already paying it in another job.

M = 9

Employees under 21.

S = 10

Employees who work in freeports and are over the State Pension age.

Unspecified = 0

Not specified.

V = 11

Employees who are working in their first job since leaving the armed forces (veterans).

X = 12

Employees who do not have to pay National Insurance, for example because they’re under 16.

Z = 13

Employees under 21 who can defer National Insurance because they’re already paying it in another job.