table letter c
Should table letter C be used for employees over state pension age who are still contributing to a contracted-out pension scheme?
Contracted-out employment starts at age 16 and ends when the employee reaches the state pension age. The flowchart on page 3 of the CA41 NICs Tables (for Table Letters B and C) is very specific. If an employee is at or above the state pension age table letter C must be used, even if the [...]