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Employee NI Category Change Details   Ref. No. 0001 Employee Name Kumar, Raj NINo NR123456A Employee's NI Category Change Details   NI Category Code A - Standard Rate         Contribution Effective Start Date 23/11/2008   NI Earnings 960 Employee NIC 57.50   Earnings Up To LEL 325 Employee Rebate 67.84   Earnings LEL To ET 60 Employee Net NIC 0   Earnings ET To UEL 0 Employer NIC 0   Earnings Above UEL 575 Employer Rebate 0       Employer Net NIC 0