Social Security Status
In the Employee Tax Details, you can select a Social Security Status if the employee pays Social Security Contributions (SSC) and Maternity Fund Contributions (MFC) differently than normal employees. Should none be applicable, this status should be left empty.
Below find a table of the available Social Security Statuses and how they impact the SSC and MFC:
| Social Security Status | Employee SSC | Employer SSC | MFC |
| Standard | Standard | Standard | Standard |
| Student* | Student Rate | Student Rate | Student Rate |
| Pensioner** | Exempt | Exempt | Exempt |
| Employed Full-time elsewhere | Exempt | Exempt | Standard |
| Married, not employed and spouse working full-time | Exempt | Exempt | Standard |
| Home Carer | Standard | Exempt | Standard |
| Disability Badge Holder | Standard | Exempt | Standard |
| Self Occupied (Class 2 SSC) | Exempt | Exempt | Exempt |
| Pays Social Security in another country | Exempt | Exempt | Exempt |
| Works at Local Council | Standard | Standard | Exempt |
| Local Councillor, Working FT Elsewhere | Exempt | Exempt |
Exempt |
*Eligibility for Student Rates
There is a common misconception that all students are eligible for student rates. The wording on the CFR portal suggests that this may only apply to those in worker-student schemes, such as apprentices.
In addition, please note that anyone on a Part-Time (Qualified) or Nil Tax Rates should not be on the Student Rate, as these combinations are incompatible with the CFR submission. If this is the case, the employee should check with the CFR to correctly fill out the FS4 form, as they may have a different rate (e.g. Single, or a Custom [i.e. Other] tax) that should apply.
**Pensioner
Employees over 65 will automatically be defaulted to not pay SSC or MFC. Employees who go on pension earlier than 65 still need to have their Social Security rate set as Pensioner.