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Charge employer NI on employees over state pension age - #1895

Merged

MaxGhenis merged 4 commits into

mainfrom

fix-employer-ni-over-pension-age

Sep 30, 2026

Merged

Charge employer NI on employees over state pension age#1895
MaxGhenis merged 4 commits into
mainfrom
fix-employer-ni-over-pension-age

Commits on Sep 28, 2026
- Charge employer NI on employees over state pension age
  
  MaxGhenis
  and
  claude
  committed
  c30fc13
Commits on Sep 30, 2026
- Limit the statutory employer-NI property to ages 21 and over
  
  MaxGhenis
  and
  claude
  committed
  5dd457d
- Set is_SP_age directly in the Class 1 age-boundary tests
  
  MaxGhenis
  and
  claude
  committed
  a5255a9
- State the pension-contribution premise in the employer-NI property
  
  MaxGhenis
  and
  claude
  committed
  2022615