What to do when an employee reaches State Pension age

You need to update your payroll records when one of your employees reaches State Pension age so they stop paying National Insurance.

Reporting and paying

Change their National Insurance category letter to 바카라 사이트˜C바카라 사이트™ in your payroll software - this means you바카라 사이트™ll stop deducting National Insurance from their pay. You still need to pay employer바카라 사이트™s contributions for them.

Carry on reporting year-to-date information under the old category letter until the end of the tax year.

If you바카라 사이트™re paying a company pension to an employee who바카라 사이트™s retiring, you need to report specific things to HM Revenue and Customs (HMRC) in your Full Payment Submission (FPS).

Getting proof

Your employee needs to show you one of the following to prove they바카라 사이트™ve reached State Pension age:

• birth certificate
• passport
• a certificate of age exception (CA4140), if they바카라 사이트™ve already got one

CA4140 certificates are no longer being issued.