NI Categories
 
Category
ID
Category Code Category Description CONOUT COMP COSR
1 A A - Standard Rate Contribution No No No
2 B B - Reduced Rate Contribution No No No
3 C C - Employer Only Contribution(Pensioners) No No No
4 D D - Standard Rate Contracted Out Contribution(COSR) Yes No Yes
5 E E - Reduced Rate Contracted Out Contribution(COSR) Yes No Yes
6 L L - Employer Only Contracted-Out Contributions(Deferment COSR) Yes No Yes
10 J J - Deferred Contributions No No No
11 X X - Zero Rated No No No
12 I I - Under 21 - Contracted-out Salary Related Standard Rate Yes No Yes
13 K K - Under 21 - Contracted-out Salary Related Deferred Rate Yes No Yes
14 M M - Under 21 - Not Contracted-out Standard Rate No No No
15 Z Z - Under 21 - Not Contracted-out Deferred Rate No No No