A Certificate of Age Exception is issued where a person is over state pension age and is still employed to evidence that the employee is not liable to pay employee Class 1 National Insurance Contributions.
You should contact the National Insurance Section on 685400 or by email at nationalinsurance.itd@gov.im to request a certificate be issued. Your date of birth will be verified and if you are over State Pension age then a Certificate will be issued to you.
You should pass the certificate to your employer who will retain it until you cease employment.
Where a person has more than one employer they may obtain additional certificates from the National Insurance section as noted in ‘How do I get a Certificate of Age Exception’.
An employer remains liable to pay their own secondary contributions in all cases (National Insurance table letter “C”).
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