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Posted Mon, 13 Mar 2023 15:58:51 GMT by Gillian
I have an employee who is retiring and I am unsure what NI category to use. Pay date is the 20th March but the period they are being paid for is the month of February. They retired on the 28th February and their date for turning state pension age was the 2nd March. I am unsure what NI category to use here, can anyone advise whether it should be A or C. I also received a tax code change dated the 2nd March and I am unsure whether to use this or not since the leaving date is 28th February. Any help appreciated.
Posted Wed, 15 Mar 2023 11:46:12 GMT by HMRC Admin 17

With regards to NI category letter you should use the category letter appropriate (which may be C as they are over state pension age)
from the date they turn state pension age.

Without more information we cannot advise if category letter C is correct.

With regards to the tax code, if the indvidual is still on your payroll after the date of leaving you should adjust the tax code as directed.

Thank you.

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