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One of my female employees is continuing to work after 60 and is deferring her state pension. I run a contracted-out occupational scheme what rate of National Insurance should I deduct?

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One of my female employees is continuing to work after 60 and is deferring her state pension. I run a contracted-out occupational scheme what rate of National Insurance should I deduct?

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10

Once a person reaches State Pension age (SPa) they are no longer liable to pay any National Insurance contributions (NICs). However if they continue to work you need to pay category ‘C’ rate NICs.

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