The purpose of this Wiki is to understand the scenarios on when NI category X is used/or maintained on infotype 0069 for a GB employee.
To know more about this behavior, we must first review the necessary information, and then know how to reproduce it. After reading this article you will be able to identify the whole concept.
Obtaining the necessary information:
Here are the following cases when an employee can be put on NI category X ,when creating infotype 0069.
-the main use of this category would be for anyone under the age of 16 (as you do not pay NI until you are aged over 16)
-there could be for example Pension payments are not subject to NI so a pensions payroll may use NI cat X for the payments or they may just use the correct NI cat for the person and make the payment non Niable
-it is also valid if someone is working abroad (ex-pat)
There would be no employer and employee NI contributions for an employee who is on NI category X even though Niable pay gets calculated in payroll.