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Employee NI Category Change Details   Works No. 0023 Employee Name Douglas, Kirk NINo NR123456A Employee's NI Category change   NI Category Code A - Standard Rate Contribution Effective Start Date 23/11/2010   Gross NI Earning 960 Employee NIC 57.50   Gross Up To LEL 325 Employee Rebate 0   Gross LEL To ET 60 Employee Net NIC 0   Gross ET To UAP 0 Employer NIC 67.84   Gross UAP To UEL 0 Employer Rebate 0.00   Gross Above UEL 575 Employer Net NIC 0.00