Contributions
payable by an employer in respect of employment injury coverage for an employed person who has not yet attained the age of
16 years or who has attained the age of 65 years, shall be as set out in Class Z, and for an unpaid apprentice the rate shall be $1.00 per week.
The employer of a recipient of retirement pension referred to in subregulation
(5) of the NI (Benefits) (Amendments) Regulations 2004, shall be required to pay contributions on behalf of the recipient
in class Z so as to cover him for payment of injury benefit for the duration of his employment. Employers of persons between
the ages of 60 to 65 who have received a retirement grant are required to deduct normal contributions (i.e. not Class Z) until the week before the employee's 65th birthday.