Regulation 84 Special provisions relating to primary Class 1 contributionsF1
United Kingdom
If in accordance with an arrangement authorised under regulation 68, notwithstanding paragraph 3(1) of Schedule 1 to the Act (method of paying Class 1 contributions), an earner is required to make direct payments in respect of primary Class 1 contributions in respect of earnings paid to him or for his benefit, the following provisions of this regulation apply.
In a case to which this regulation applies—
the earner shall be liable for such of the primary Class 1 contributions as are specified in the arrangements authorised under regulation 68, and
the secondary contributor shall be liable for any other Class 1 contributions,
in respect of earnings paid to the earner or for the earner’s benefit from the employment in question.
The Board shall notify the secondary contributor in writing of—
the arrangement,
the contributions for which, notwithstanding the arrangement, he will remain accountable to the Board, and
the period to which the arrangement relates (“the relevant period”).
During the relevant period, paragraph 3(1) of Schedule 1 to the Act (method of paying Class 1 contributions) shall not apply to the secondary contributor in respect of those contributions—
to which the arrangement relates, and
for which he would otherwise have been accountable to the Board,
unless and until the arrangement has been cancelled before the end of the period and the secondary contributor has been notified in writing of its cancellation.
Annotations
Textual amendments
- F1
Reg. 84 substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 8
Notes on the whole SI
Textual amendments
- F1
See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
- F2
See section 176(2)(b) of the Act.