Lord Butler of Brockwellasked Her Majesty's Government:
Why employers are required to pay national insurance contributions for employees over state pension age but employees are not required to make contributions. [HL5867]
§ Lord McIntosh of HaringeyEmployers' national insurance contributions have been a feature of the national insurance scheme since it was introduced. It is only right that employers should pay the same level of national insurance contributions regardless of the age of the employee. To introduce a system that provided a clear financial advantage in employing a particular group of employees based on their age would be unfair to other employees and contrary to the universal nature of the scheme. At the same time it is right that employees should cease to pay contributions once they reach pension age given the direct link between their contributions and their entitlement to state retirement pension.