PRSI liability for EE over 66 years old

Hi, was checking info for a friends parent who is 70+ and works, FT earning PAYE income. http://www.citizensinformation.ie/e...people_and_working/working_in_retirement.html

I've found a few references online that over 66's are exempt from paying PRSI. Can someone confirm this for me please? I just need to be 100% sure.

thanks.

correct http://www.welfare.ie/EN/Publications/SW14/sw14_jul11/Pages/ClassJ.aspx

USC does apply though
2% on the first €10,036 bal at 4%

thanks for that