Payroll Legislation

What are National Insurance Contributions Category ‘M’?

Legislation

What are National Insurance Contributions Category ‘M’?

Due Date

April 2021

Summary

HMRC are raising awareness of National Insurance contributions (NICs) category ‘M’. From April HMRC will start using GNS messages to contact you if data suggests you need to check the use of the NIC category ‘M’ for your employees. Introduced in 2015 to 2016, category ‘M’ grants a reduction on Employer’s Class 1 secondary NICs for employees who are under the age of 21.

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