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 born before 6 April 1961 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 does not 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 you’re claiming National Insurance relief for Investment Zones
  • ‘I’ if you’re claiming National Insurance relief for Freeports
  • ‘T’ if she’s a mariner on a foreign-going vessel

Check which National Insurance category letter you must use if your employee is not entitled to pay less National Insurance.

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
  • 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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