Children
No Class 1 contribution is payable by the employer or the employee in respect of the earnings of any person paid to them before they attain the age of 16, irrespective of the earnings period to which those earnings relate. Contributions are potentially due on any earnings paid on or after the date on which the recipient attains the age of 16, even if they relate to an earnings period ending before that date, at the rate applying at the date of payment1. A person attains the age of 16 at the commencement of the appropriate anniversary of their date of birth2. The onus is on the employer to establish the age (and, consequently, the liability to contributions) of their employee, who is under not under statutory obligation to notify the employer for this purpose.
Diplomatic and consular staff
The embassies, consulates and high commissions who are the usual employers of diplomatic and consular staff, and staff who are so employed, are exempt from National Insurance contributions under
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Web page updated on 17 Mar 2025 16:29