NIM31010 - Special Cases: Widows: Ending of reduced liability: Employed widows

Regulation 133 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

An employed widow who stops being entitled to pay reduced rate Class 1 contributions must;

• tell her employer immediately, and;
• recover her certificate of election from her employer, and;
• return her certificate of election to HMRC