# The Social Security (Contributions) Regulations 2001, Paragraph 17A: Application of paragraphs 16 and 17 in cases of wilful failure to pay

Extent: E+W+S+N.I.

(1) If regulation 86(1)(a) applies paragraphs 16 and 17, and section 101 of the Finance Act 2009, in respect of an earnings-related contribution, shall apply to the employed earner to the extent of the primary contribution which the secondary contributor wilfully failed to pay.
(2) For the purpose of sub-paragraph (1) any reference in paragraph 16 and 17 to an employer shall be construed as a reference to the employed earner.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/17A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-17A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.