PART 2 U.K. ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

Liability for Class 1 contributions in respect of earnings normally paid after pensionable age U.K.

28.  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.