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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:-
https://www.gov.uk/national-insurance-rates-letters/category-letters