Payroll for Female Employees

Payroll for Female Employees who Pay Less National Insurance 

If a female employee gives you a ‘certificate of election’ form, she may be able to pay less National Insurance. 
Until 1977, married women could choose to pay less National Insurance. If your employee opted in before the scheme ended, she can keep paying a reduced rate. 

Checking your Employee’s Entitlement 

You can accept one of the following forms: 
  • CA4139 
  • CF383 
  • CF380A - if your employee has worked for you continuously since 5 April 1980 
If your employee does not have her certificate, she should apply for one by sending HM Revenue and Customs (HMRC) a completed CF9 form (if she’s married) or CF9A form (for widows)

National Insurance Category Letters 

If your employee is entitled to pay less National Insurance, you will need to put the right National Insurance category letter in her payroll record. 
Use ‘B’, or ‘E’ if she is in a contracted-out workplace pension scheme you run.  

If your Employee Stops Paying Less National Insurance 

Your employee should tell you if she gives up or loses the right to pay less National Insurance.  
If your employee’s husband dies, she may still keep her right to pay reduced contributions for a certain time. She should call the National Insurance helpline

What you and your Employee need to do 

You must: 
  • return the certificate of election to your employee after completing part 2 
  • change their National Insurance category letter in your payroll software - usually to ‘A’ or ‘D’ 
  • include the details in your next Full Payment Submission (FPS) - show year-to-date totals for both category letters if your employee changed rate in the middle of a tax year 
Your employee must: 
National Insurance contributions and Employers Office 
HM Revenue and Customs