Regulation 6 Amendments to the Social Security (Contributions) Regulations (Northern Ireland) 1979

Amend Regulation 6 in Schedule 1 (deduction of earnings-related contributions)^f1 in accordance with the following provisions of this regulation.

In paragraph (2) at the beginning insert “Subject to paragraph (3) of this Regulation,”.

After paragraph (2) add—

“(3)

Paragraph (2) of this Regulation does not apply to secondary Class 1 contributions in respect of which an election has been made jointly by the secondary contributor and the employed earner for the purposes of paragraph 3B(1) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 if the election provides for the collection of the amount in respect of which liability is transferred.”.