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02/10/2013
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National Insurance contribution letters

Not contracted-out
Category Description Guidance Tables
A Standard rate CA37 (PDF 372K) - Simplified Deduction scheme for employers
CA38 (PDF 239K) - National Insurance contributions tables A and J
CA40 (PDF 378K) - Employee only contributions for employers or employees authorised to pay their own contributions
B Married woman’s and widow’s reduced rate As above plus:
CA41 (PDF 483K) - National Insurance contributions tables B and C
C Over State Pension age (not contracted-out/contracted-out) Over State Pension age (not contracted-out/contracted-out)
CA37 (PDF 372K) - Simplified Deduction scheme for employers
CA41 (PDF 483K) - National Insurance contributions tables B and C
J Deferment (previously not contracted-out category C) CA37 (PDF 372K) - Simplified Deduction scheme for employers
CA38 (PDF 239K) - National Insurance contributions tables A and J
Contracted-out
Category Description Guidance Tables
D Contracted-out Salary Related - standard rate CA39 (PDF 695K) - Contracted-out contributions for employers with Contracted-Out Salary Related Schemes
E Contracted-out Salary Related – reduced rate As above
L Contracted-out Salary Related – deferment (previously contracted-out category C) As above
F Contracted-out Money Purchase - standard rate CA43 (PDF 1MB) - Contracted-out contributions and minimum payments for employers with Contracted-Out Money Purchase Schemes
G Contracted-out Money Purchase – reduced rate As above
S Contracted-out Money Purchase – deferment As above
Mariners not contracted-out
Category Description Guidance Tables
R Standard rate CA42 (PDF 770K) - Foreign-Going Mariner’s and Deep Sea Fisherman’s contributions for employers
T Reduced rate As above
W Over State Pension age (not contracted-out/contracted-out) As above
Q Deferment (previously not contracted-out category W) As above
Mariners contracted-out
Category Description Guidance Tables
N Contracted-out Salary Related – standard rate (from 6 April 1997) CA42 (PDF 770K) - Foreign-Going Mariner’s and Deep Sea Fisherman’s contributions for employers
O Contracted-out Salary Related – reduced rate (from 6 April 1997) As above
H Contracted-out Money Purchase – standard rate (from 6 April 1997) As above
K Contracted-out Money Purchase – reduced rate (from 6 April 1997) As above
V Contracted-out Money Purchase – deferment (from 6 April 1997) As above
Others
Category Description Guidance Tables
P NIC Holiday Recovery (does not apply after 5 April 2000 but may appear on returns up to and including 5 April 2006) None
X No liability (all years) None
Y Class 1A NICs (from 6th April 1992 to 5 April 2000) None