# The Social Security (Contributions) Regulations 2001, Regulation 28: Liability for Class 1 contributions in respect of earnings normally paid after pensionable age


Where in the year in which an earner attains pensionable age a payment of earnings is made to or for his benefit before the date he reaches pensionable age, and those earnings would normally fall to be paid in a year following that year, he shall be excepted from liability for primary Class 1 contributions payable in respect of those earnings.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/28 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.