Special Cases: People over state pension age
Section 6(3), SSCBA 1992 & Regulation 28, SS(C)R 2001
Primary Class 1 contributions and Class 2 contributions are not payable by anyone overstate pension age. Primary Class 1 contributions are due on earnings paid after statepension age if the earnings should have been paid before the person reached state pensionage. Primary Class 1 contributions are not due on earnings paid in the year before statepension age if the earnings would normally be paid in the following year. Employers ofpeople over state pension age are liable for secondary Class 1 contributions at the notcontracted-out rate.
For the Class 4 position of those over state pension age, please refer to NIM24501.