Each employee's date of birth must be 5 April 1961 or before to use NI category B, E, or I.

From 6 April 2025, Sage 50 Payroll v31 validates the date of birth for employees using these categories when you submit a Full Payment Submission (FPS).

We recommend you check the date of birth for any employees using NI category B, E, or I. To do this, you can use Payroll Assistant in v31.

1. Select the Payroll Assistant button, above your employee list, then select Check.
    TIP: You don't need to select a checkbox for Payroll Assistant to check date of birth for these NI categories, it's automatic. 
2. Go to the Requires Attention tab.
3. Check for any employees with the description:
   
   • 'This employee is using Reduced Rate NI category but is not a married woman or widow, born on or before 5th April 1961'
4. Note any such employees, then follow the advice below for them.

The next steps you need to take for these employees depend on whether their date of birth is correct in your software.

For help with checking this and your next steps, follow the Submission error: 'Employees using a reduced rate NI category must have a...' article.