Employers need to be aware that HMRC will no longer issue age exception certificates (CA4140) to confirm that a person has reached State Pension age (Spa) and therefore the employee concerned is no longer liable to pay Class 1 National Insurance Contributions (NICs). Employers still continue to be liable for their portion of the NICs if the person is working as an employee.

This means that employers will need to obtain a copy of an employee’s birth certificate or passport as evidence of the employee’s date of birth. This can be scanned or photocopied by the employer and kept on file as proof that employee Class1 NICs are not payable.

If for any reason an employee is reluctant to provide a birth certificate as it may contain sensitive information that they do not wish to disclose then the employer should advise the employee to contact HMRC at the following address to obtain a letter confirming they have reached SPa.

HM Revenue and Customs

National Insurance Contributions and Employer Office

Individuals Caseworker

BentonParkView

Longbenton

Newcastle upon Tyne

NE98 1ZZ 

State pension age calculator

If you want to confirm the date you will reach SPa there is a State Pension Age Calculator available at www.gov.uk/calculate-state-pension

Please contact us for any advice on payroll issues.