Diagnosis
The employee resigns from the pension scheme on a day after thepay day of the pay period concerned. This day is the end date of therecord.
According to common practice, if an employee resigns from all pensionschemes and not the company after the pay day in that period, thenpension contributions should be taken for the whole period and CatD NI contributions should be deducted.

Procedure
Check whether the employee resigns from all of the pension schemesafter the pay day of this period. If this is the case, make sure thatthe employee's NI category code during this period is 'D'.