I have a client with an employee who is 62 and is insisting she doesn't have to pay NI on her wages but from what I can tell from the HMRC website she should still be paying it. She earned £700 last month.
Hi Sam
You need 30 qualifying years of up to date payments (or credits) into the NI system to get the full state pension (assuming the state isnt bust by then or they change the rules as you get older etc). If you have a shortfall you can ignore it and not get the full pension or make up the payments. Unfortunately once youve put in the 30 years worth it doesnt mean you dont have to pay! (I wish!) I wonder if thats what she is thinking. She would need to earn less than the threshold to not pay it. Might be worth having another word and /or directing them to the NI helpline.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position