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| 2104. What NI category should I use for my new employee? | ||
| There are a number of different categories of NI contributions . Each category is identified by a letter. This letter is referred to as a contribution table letter. It is important to know which one is payable for each employee. To identify which letter you should use please call the HMRC Employer's Helpline for advice. Their number is 0300 200 3200. | ||
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