Section 6 Class 1 exemptions
No primary Class 1 contribution shall be payable in respect of an employed earner who—
is over pensionable age and has retired from regular employment;
although over pensionable age, has not retired from regular employment, and at the time when he attained pensionable age did not satisfy the contribution conditions for a Category A retirement pension (section 28 and Schedule 3, paragraph 5).
No primary Class 1 contribution shall be payable in respect of a woman over pensionable age who was married when she attained that age and has not retired from regular employment and—
as to whom the requirements of section 28(2)(6) below are not satisfied (earnings record following marriage); and
who is not a woman satisfying the requirement of section 28(2)(a) (marriage at 55 or later age).
Nothing in this section affects any liability to pay secondary Class 1 contributions in respect of any person.