Regulation 29 Liability for Class 1 contributions of persons over pensionable age
If—
earnings are paid to or for the benefit of an earner after he attains pensionable age; and
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.
Annotations
Textual amendments
- F1
Section 6 was substituted by paragraph 2 of Part I of Schedule 9 to the Welfare Reform Act.
Notes on the whole SI
Textual amendments
- F1
See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
- F2
See section 176(2)(b) of the Act.