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HMRC internal manual

National Insurance Manual

Aggregation of Earnings: Earnings paid after State pension age

Regulation 16, SS(C)R 2001

Regulation 16 of the Social Security (Contributions) Regulations 2001 provides that if someone is employed in two or more employments, and in one employment they receive payment of earnings in the tax year in which they reach State pension age, and those earnings would normally fall to have been paid in a later tax year, those earnings shall not be aggregated with any other earnings.