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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special cases: people over State Pension age

Section 6(3), SSCBA 1992 and Regulation 28, SS(C)R 2001

Primary Class 1 contributions and Class 2 contributions are not payable by anyone over State Pension age. Primary Class 1 contributions are due on earnings paid after State Pension age if the earnings should have been paid before the person reached State Pension age. Primary Class 1 contributions are not due on earnings paid in the year before State Pension age if the earnings would normally be paid in the following year. Employers of people over State Pension age are liable for secondary Class 1 contributions at the not contracted-out rate.

For the Class 4 position of those over State Pension age, please refer to NIM24501.