Two jobs and national insurance

[Kanga59]

Help!

I'm just doing my payroll and have taken on a new employee this month who also has another full time job in which she earns around £25k.

I'm taxing her at basic rate. But for National Insurance I am not sure which category letter to assign her.

It's either A (default for most people and means you pay NI)

Or J which is defined as "Employees who can defer National Insurance because they’re already paying it in another job"

I can't find any further info on which employees J would apply to. Just HRT?

I'd be grateful if anyone has any knowledge that can help me work out which is the correct NI letter. Thank you

I have two jobs and I think I am on A code in both. Not sure payslips show the NI letter code.
I pay very little NI in my second job due to the salary for being 2 days per week.

Found it: You run payroll in usual way unless you receive form CA2700 from HMRC notifying you to use letter code J.

3.5.2 Deferment of the payment of employee’s NICs for employees with more than one job
Employees with more than one employment, who anticipate earning in excess of the UEL in one, or in a number of employments, can apply to the National Insurance Contributions & Employer Office for permission to defer some of their contributions liability.
www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2016-to-2017-employer-further-guide-to-paye-and-nics

Guidance on deferment of NICs for employees: https://www.gov.uk/government/uploads/system/uploads/attachmentdata/file/585278/CA72AANotes12216.pdf

That's excellent. Thank you