Employee's NI Category change
  NI Category Code A - Standard Rate Contribution Effective Start Date 23/11/2008
  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 UEL 0 Employer NIC 67.84
  Gross Above UEL 575 Employer Rebate 0
      Employer Net NIC 0