Age Exception (exemption) Certificate Ca4140
AGE EXCEPTION (EXEMPTION) CERTIFICATE CA4140 Until September 2013 a certificate was issued by HMRC to an employed person who had attained State Pension Age, as evidence for the employer that National Insurance deductions should cease. From that date a passport or birth certificate should be used by the employer as evidence. Certificates may still be issued by DWP. See PART3, Class 1 National Insurance for more detailed information. AGENCY WORKERS Agency workers work through an agency which finds them work and are often referred to as temps. The end user hiring the worker pays a fee to the agency which in turn pays the worker’s wages. Although agency workers do not usually have the same employment terms and working conditions as employees, they do have the benefit of many employment rights: • under the national minimum wage and national living wage legislation • under the working time regulations (for example to statutory holiday) • under health and safety regulations and entitlement to earnings-related state benefits. COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Agency work requires flexibility in many ways for both worker and end user. The worker may take up and leave an assignment at short notice. End users in turn may terminate the contract with the agency at short notice without liability for unfair dismissal or redundancy pay. However, a contract with the agency may include a specified notice period. An agency worker’s contract is with the agency which must pay the worker whether or not the end user then pays the agency. Where a worker signs a fixed-term contract directly with an end user, different rights apply as this is not agency work so the same employment rights apply as for all other directly recruited employees. The requirement to auto-enrol an agency worker into a qualifying pension scheme rests with the entity who pays the individual and is liable for the secondary NIC. An agency worker, who is commonly neither an employee of the agency or the end user client, has the right to: • paid holiday pay and statutory rest breaks • limits on their working time • have no unlawful deductions made from their pay • payment as specified under the national minimum wage legislation • protection from discrimination under all the Equality Act 2010 (age, race, sex, sexual orientation, disability and religion or belief) • Statutory Sick Pay (from 27th October 2008). No printing, copying or reproduction permitted. In addition, agency workers have the same right to be considered for entitlement to Maternity, Adoption or Paternity Pay but not to Maternity, Adoption or Paternity Leave.
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