{
  "url": "https://openlegislation.uk/national-insurance-contributions-and-statutory-payments-act-2004/section-1",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-and-statutory-payments-act-2004/section-1.json",
  "legislation": "ukpga/2004/3",
  "legislation_title": "National Insurance Contributions and Statutory Payments Act 2004",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-and-statutory-payments-act-2004",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Payment of Class 1 contributions: Great Britain",
  "text": "(1) Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits Act 1992 (c. 4) (method of paying Class 1 contributions) is amended as follows.\n(2) In sub-paragraph (3) (deduction of contributions from earnings) for “sub-paragraph (4)” substitute “ sub-paragraphs (3A) to (5) ”.\n(3) After that sub-paragraph insert—\n“(3A) Sub-paragraph (3B) applies where a person (“the employee”) who is employed by a particular employer (“the employer”) receives earnings in a form other than money (“non-monetary earnings”) from the employer in a tax year.\n(3B) If and to the extent that regulations so provide, the employer may recover from the employee, in the prescribed manner, any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of those earnings.”\n(4) In sub-paragraph (4) (contributions in respect of ex-employees), in paragraph (b) for “earnings” to the end substitute “ or in the next tax year non-monetary earnings. ”\n(5) In sub-paragraph (5) (recovery of contributions in a case where sub-paragraph (4) applies) omit from “or” at the end of paragraph (a) to the end.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/3/section/1",
    "retrieved_at": "2026-10-29T09:17:29.266046+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}