Class 1 National Insurance Table Letters
| Class 1 NI Table Letters | |||
| For employees who have not reached 16 years old, no NICs are payable by either employee or employer. NIC table numbers are shown In brackets. | Not Contracted-out (NCO) of S2P and Personal Pensions (APP, GPP, SHP) CA38/CA41 | Contracted-out Salary-Related Pension Scheme (COSR) CA39 | Contracted-out Money Purchase Pension Scheme (COMP) CA43 |
| Standard Rates | A (CA38) | D (CA39) | F (CA43) |
| Reduced Rates (Certificate of Election) |
B (CA41) | E (CA39) | G (CA43) |
| Over State Pension Age Employer only (Certificate of Age Exception) |
C (CA41) | C (CA41) | C (CA41) |
| Payment Deferred (Certificate of Deferment) |
J (CA38) | L (CA39) | S (CA43) |
Disclaimer
Whilst every care has been taken in the compilation of these tables, the information is based on our own interpretation of the official guides and is provided for comparison purposes only. No responsibility for loss occasioned to any person or any business for action taken or refraining from action based on this information, can be accepted.