Persons who reach retirement age but elect to carry out some part-time work to bolster their pension between the time they retire and the time they reach the age of 65 must continue to pay National Insurance Contributions. This leads to the odd situation where if they only earn a small amount it will be totally eaten up by additional NI contributions. Wouldn't it be possible to compute the amount they pay in NI contributions as a percentage of the amount they earn? Or better still exempt them?
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