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Posted Tue, 01 Mar 2022 16:48:06 GMT by Brian Payne
We have an employee hitting state pension age before our normal payday should we therefore change her to Cat C N.I. for the whole month or should she pay Cat A N.I. 2nd question if an employee hits state pension age on the normal payday or afterwards which N.I. cat should be used for that month?
Posted Wed, 02 Mar 2022 12:20:19 GMT by HMRC Admin 10

You will use table letter C from the first pay day after the employee reaches state pension age, it does not matter if they turn state pension age mid tax month.

You will need to keep a copy of the proof of the employees date of birth for your own records. 



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