Age Exception Certificates
HMRC will no longer issue age exception certificates (CA4140) to confirm that a person has reached State Pension age (SPA) and is no longer liable to pay Class 1 National Insurance Contributions (NICs), (employers continue to be liable for their portion of the NICs if the person is working as an employee).
Employers will need to obtain sight of an employee’s birth certificate or passport as evidence of the person’s date of birth, both of which can be photocopied/scanned by the employer and kept on file as proof that employee Class 1 contributions are not payable.
There will be very rare instances where an employee is reluctant to provide you with a birth certificate as it may contain sensitive information that they do not wish to disclose. If this happens you should advise your employee to contact HMRC to obtain a letter confirming they have reached SPA.
The address to write to is:
HM Revenue & Customs
National Insurance Contributions and Employer Office
Benton Park View
Newcastle upon Tyne
If you currently hold paper copies of form CA4140 for any employees who are working over state pension age you may scan these forms and destroy the paper copies if you wish.
If either you or your employees want to confirm the date they will reach SPA there is a State Pension Age Calculator available here.