Why does my Employee have no NI Contributions?

Employee National Insurance

If you notice your employee has no Employee NI contributions, it would usually be due to the following reasons:

• Employee has reached State Pension age, and is on NI Category letter C
• Employee is under 16; or is not liable to pay NI in the UK; and is on NI Category letter X
• Employee is a Company Director, and is on the Standard Method for NI

You can find further information on National Insurance Category letters, and National Insurance Rates and Thresholds on HMRC's website.

For Company Directors, please refer to our help article Director's National Insurance for further guidance.

Employer National Insurance

If you notice your employee has no Employer NI contributions, it would usually be due to the following reasons:

• Employee is under 21; has earnings below the Upper Earnings Limit; and is on NI Category letter M
• Employee is an apprentice under 25; has earnings below the Upper Earnings Limit; and is on NI Category letter H
• Employee is under 21; has more than one job; and is on NI Category Z
• Employee is under 16; or is not liable to pay NI in the UK; and is on NI Category letter X
• Employee is a Company Director, and is on the Standard Method for NI

You can refer to the HMRC links above for further information on National Insurance Category letters, and Employer National Insurance Rates and Thresholds.