Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: age exemption certificates
If an age exemption certificate is produced by the employer you should
- check the certificate is for the correct employee and
- that the employer has paid secondary NICs.
Where the employer is treating the employee as age exempt but no certificate is held you should
- note the employee’s name, address and NI number and
- check the details back at the office on NIRS2.
Where the employee is age exempt
- take no further action with the employer but
- arrange with Class 1 (Individuals) Caseworker Section at NIC&EO, Longbenton for the employee to receive an application for an age exemption certificate.
Where the employee is not age exempt
- do not disclose any date of birth or other personal details
- advise the employer how to make any necessary open year adjustment and where appropriate
- seek recovery for closed years.