PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

Liability for Class 1 contributions of persons over pensionable age29

If—

a

earnings are paid to or for the benefit of an earner after he attains pensionable age; and

b

those earnings would normally fall to be paid before the date on which he reaches pensionable age,

section 6(3) of the Act (liability for Class 1 contributions) F1 shall not operate to except him from liability for primary Class 1 contributions in respect of those earnings.