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Certificate of Age Exception

What is a Certificate of Age Exception?

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.

How do I get a Certificate of Age Exception?

You should contact the National Insurance Section on 685400 or by email at 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.

What do I do when I receive the Certificate?

You should pass the certificate to your employer who will retain it until you cease employment.

What do I do if I have two employments?

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’.

Does my employer still have to pay National Insurance on my behalf?

An employer remains liable to pay their own secondary contributions in all cases (National Insurance table letter “C”).

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