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| 4060. Should a specific National Insurance (NI) table letter be assigned for the off-payroll worker? | ||
| The NI category rules for "regular employees" and "off-payroll workers" are the same. There is no change in the NI Category Letter(s) based on the off-payroll worker status. | ||
| HMRC guidance on NI Table Letters:- | ||
| Click here | ||
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