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NIC Category A, B, C, D, E, J, L, X – what's it all about?

A – Standard Rate
B – Reduced Rate (certain married women / widows)
C – Employer Only (over state pension age)
D – Standard Rate Contracted-Out
E – Reduced Rate Contracted-Out
J – Deferred (employee paying Nic elsewhere)
L – Deferred Contracted-Out
X – Zero Rated (No Nic)

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