27 May 2025
The results are in on how many of you still have employees with NI category B.
As you may be aware, employees born after 6 April 1961 cannot be on this category, and so we expect the number to be dwindling as the number of eligible employees leave the workforce.
92% of respondents are not processing payroll with any category B workers, however, 8% do have such workers still on their payroll.
The last eligible individuals will now be 64 and we would expect this proportion to reduce dramatically over the next few years.
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