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 |