I need a company secretary, only to do minimal duties, but also to receive a wage. Mum is qualified, and over 65, so I thought I could pay her without paying NI contributions. My accountants state that I need to have a certificate of some sort from the IR. Is this right?
Ta in advance
No, such a "certificate" is not a statutory requirement.
If you are certain your mum is 65 ( actualy, more likely 60), then she does not have to pay any NI. :)
This does not effect the company's liability to pay secondary (employer's) NI.
Doug Ramage
I continued working after the age of 60 and, although I do not pay any NI contributions, my employer does, once my earning go above the NI threshold. I had to get a CA140 Certificate of Age Exception from the Pensions Office to give to my employer.
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