# The Social Security (Contributions) Regulations 2001, Regulation 29: Liability for Class 1 contributions of persons over pensionable age


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) shall not operate to except him from liability for primary Class 1 contributions in respect of those earnings.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/29 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.