Consultant's NI Category Change Details
  NI Category Code A - Standard Rate         Contribution Effective Start Date 23/11/2018
  NI Earnings 960 Consultant NIC 57.50
  Earnings Up To LEL 325 Consultant Rebate 67.84
  Earnings LEL To ET 60 Consultant Net NIC 0
  Earnings ET To UEL 0 Employer NIC 0
  Earnings Above UEL 575 Employer Rebate 0
      Employer Net NIC 0