Course Details

Unlike tax and tax codes, the NI calculation and NI category letter is managed by the payroll department. Recent feedback from HMRC, shows some employers are not always using the correct NI category letter, which has lead to GNS informing the employer to recalculate the previous pay periods and send amended RTI data.  


So what should employers be doing? What should the payroll software be doing? With 13 NI Category letters to choose from, which is the correct one?


During this course, we also consider the different classes of National Insurance along with the Employment Allowance.


During this session Jo Marshall covers the following topics:

  • The 13 NI Category Letters
  • The different Classes of NI
  • The calculation of NI
  • Employment Allowance
  • The importance of the Lower Earnings Limit

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CPD Course Speaker

Yorkshire Payroll Services Ltd

Jo Marshall

Jo Marshall from Yorkshire Payroll Services Ltd offers payroll training and consultancy to all businesses and payroll processing and bookkeeping services to small local businesses. With more than 20 years payroll experience, Jo can help and support businesses with all their payroll needs; from training the team to consultancy to implementing a new payroll solution.

Jo also presents payroll courses for the Chartered Institute of Payroll Professionals as well as other CPD training providers.

In December 2016, Jo became a QuickBooks Pro Advisor, offering small businesses bookkeeping solutions as well as a payroll bureau service.