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<p>HM Revenue and Customs (HMRC) publishes detailed guidance for employers on the
GOV.UK website about National Insurance Contributions category letters.</p><br /><p><a
href="https://www.gov.uk/national-insurance-rates-letters" target="_blank">https://www.gov.uk/national-insurance-rates-letters</a></p><br
/><p>All employers with an occupational pension scheme receive a reference number
(Employer Contracted-Out Number) from HMRC. This allows the employer to use specific
category letters which indicate that they are paying contracted-out contributions
when they make their Real Time Information returns to HMRC. There are also automated
checks in place to identify if an incorrect category letters has been used and these
are then followed-up with the employer.</p><br />
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