NI Category C

The repayment of the employee’s NI needs to be done of their old NI Category, as it is not possible to put an Employee Amount against NI Category C

It is therefore suggested you use the following process:

  1. Leave the employee on the old NI Category (Note: probably A).
  2. Calculate the changes required to the employee’s and employers NI.
  3. Enter the changes into HR Record Payroll Functions Tax and NI Override.
  4. The employee’s NI this month will then make those changes to the old category.
  5. After period end, change the NI Category to Category C.