Diagnosis
The employee resigns from the pension scheme on a day before thepay day of the pay period concerned. This day is the end date of thepension record.
According to common practice, if an employee resigns from all pensionschemes and not the company before the pay day in that month, then NOpension contributions should be taken and Cat A NIcontributions should be deducted.

Procedure
Check whether the employee resigns from all of the pension schemesbefore the pay day of the pay period concerned. If this is the case,make sure that the employee's NI category code during this period is'A'.