PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS
Liability for Class 1 contributions of persons over pensionable age29
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) F1 shall not operate to except him from liability for primary Class 1 contributions in respect of those earnings.