Payroll for female employees who pay less National Insurance

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Payroll for female employees who pay less National Insurance

If a female employee gives you a ‘certificate of election’ form, she may be able to pay less National Insurance.

Until 1977, married women could choose to pay less National Insurance. If your employee opted in before the scheme ended, she can keep paying a reduced rate.

Checking your employee’s entitlement

You can accept one of the following forms:

  • CA4139
  • CF383
  • CF380A - if your employee has worked for you continuously since 5 April 1980

If your employee doesn’t have her certificate, she should apply for one by sending HM Revenue and Customs (HMRC) a completed CF9 form (if she’s married) or CF9A form (for widows).

National Insurance category letters

If your employee is entitled to pay less National Insurance, you’ll need to put the right National Insurance category letter in her payroll record.

Use ‘B’, or ‘E’ if she’s in a contracted-out workplace pension scheme you run.

If your employee stops paying less National Insurance

Your employee should tell you if she gives up or loses the right to pay less National Insurance.

If your employee’s husband dies, she may still keep her right to pay reduced contributions for a certain time. She should call the National Insurance helpline.

What you and your employee need to do

You must:

  • return the certificate of election to your employee after completing part 2
  • change their National Insurance category letter in your payroll software - usually to ‘A’ or ‘D’
  • include the details in your next Full Payment Submission (FPS) - show year-to-date totals for both category letters if your employee changed rate in the middle of a tax year

Your employee must:

National Insurance contributions and Employers Office
HM Revenue and Customs
BX9 1AN

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