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  • National Insurance Category H

    We employee Apprentices under 25 and have done for about 10 years. We have never used the national insurance category code H. When they turn 21 we have always moved them to 'A'. Therefore we have always overpaid on employee national insurance. I can't see when that category was introduced
    Can I reclaim the employers national insurance I incorrectly paid over? If so, how far am I allowed to go back/ Would I have to do this through basic tools?
    Thanks in advance