Category
ID |
| 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 |
| 7 |
F |
F - Standard Rate Contracted-Out Contributions(COMP) |
Yes |
Yes |
No |
| 8 |
G |
G - Reduced Rate Contracted-Out Contributions(COMP) |
Yes |
Yes |
No |
| 9 |
S |
S - Employer Only Contracted-Out Contributions(Deferment COMP) |
Yes |
Yes |
No |
| 10 |
J |
J - Deferred Contributions |
No |
No |
No |
| 11 |
X |
X - Zero Rated |
No |
No |
No |