# The Social Security (Contributions) Regulations 2001, Paragraph 21: Application of paragraphs 10, 12, 16, 17, 18, 19 and 20

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

(1) This paragraph applies where—
(a) secondary Class 1 contributions are payable in respect of relevant employment income; and
(b) an amount or proportion (as the case may be) of the liability of the secondary contributor to those contributions is transferred to the employed earner by an election made jointly by them for the purposes of paragraph 3B(1) of Schedule 1 to the Act.
(2) Paragraphs 10, 12, 16, 17, 18, 19 and 20 shall apply to the employed earner to the extent of the liability transferred by the election and, to that extent, those paragraphs shall not apply to the employer.
(3) For the purposes of sub-paragraph (2)—
(a) any reference in paragraphs 10, 12, 16, 17, 18 and 20 to an employer; and
(b) the reference in paragraph 19 to a secondary contributor,
shall be construed as a reference to the employed earner to whom the liability is transferred by the election.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.