National Insurance rates and categories

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プラス思考を持っている人の特徴 実践!プラス思考をつかむ②

プラス思考の極意は物事をプラス方向で考える
1.プラス思考は伝染する
2.プラス思考の人 4つの特徴
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  笑顔上手
  他人に親切上手
3.プラス思考の覚え方
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実践!プラス思考をつかむ
①なぜプラス思考が大切なのか?           https://youtu.be/1jZWSgEIiNc
②プラス思考を持っている人の特徴          https://youtu.be/sKBjLqlWjzA
③プラス思考になるには?3つの実践         https://youtu.be/UlAnzMUJBsU
④マイナス思考になってしまう時とその対処法     https://youtu.be/oY--2RxAW3g
⑤プラス思考になるために日常出来ること3つ     https://youtu.be/kjUlIv5C8r0
⑥プラス思考になるための口癖            https://youtu.be/YaUvh8eHX5s
⑦プラス思考・達人の教え              https://youtu.be/hqsnxTUfzXY

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Employers use an employee’s National Insurance category letter when they run payroll to work out how much they both need to contribute.

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

Employers use category letters F, I, L and S for employees who work in a freeport.

Category letter Employee group
F All employees who work in freeports, apart from those in groups I, L, and S in this table
I Married women and widows who work in freeports and are entitled to pay reduced National Insurance
L Employees who work in freeports and can defer National Insurance because they’re already paying it in another job
S Employees who work in freeports and are over the State Pension age

Employers use category letter X for employees who do not have to pay National Insurance, for example because they’re under 16.

HMRC has detailed information on National Insurance for mariners and deep sea fishermen.

View a printable version of the whole guide



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