Modifications etc. (not altering text)
C1Pts. 1, 6 modified (6.4.2001) by S.I. 2001/1004, regs. 1(1), 113, 114(2) (with reg. 138)
Modifications etc. (not altering text)
C2Pt. 1 modified (2.4.1999) by The New Deal (25 plus) (Miscellaneous Provisions) Order 1999 (S.I. 1999/779), arts. 1(1), 2
C3Pt. 1 modified (6.4.2001) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), regs. 1(1), 125 (as amended (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2014 (S.I. 2014/634), regs. 1(2), 2)
Pt. 1 modified (11.5.2001) by Social Security Contributions (Share Options) Act 2001 (c. 20), s. 5(5)
C4Pt. 1 modified (13.9.2001) by The New Deal (Lone Parents) (Miscellaneous Provisions) Order 2001 (S.I. 2001/2915), arts. 1(1), 2
(1)For the purposes of this Act, the “secondary contributor” in relation to any payment of earnings to or for the benefit of an employed earner, is—
(a)in the case of an earner employed under a contract of service, his employer;
(b)in the case of an earner employed in an office with F1... [F2earnings], either—
(i)such person as may be prescribed in relation to that office; or
(ii)if no person is prescribed, the government department, public authority or body of persons responsible for paying the F1... [F2earnings] of the office;
but this subsection is subject to subsection (2) below.
(2)In relation to employed earners who—
(a)are paid earnings in a tax week by more than one person in respect of different employments; or
(b)work under the general control or management of a person other than their immediate employer,
and in relation to any other case for which it appears to the [F3Treasury] that such provision is needed, regulations may provide that the prescribed person is to be treated as the secondary contributor in respect of earnings paid to or for the benefit of an earner.
[F4(3)Regulations under any provision of this section shall be made by the Treasury.]
Textual Amendments
F1Words in s. 7(1)(b) omitted (13.5.2014) by virtue of National Insurance Contributions Act 2014 (c. 7), s. 15(4), Sch. 2 para. 2
F2Words in s. 7(1)(b) substituted (6.4.2003 with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 173 (with Sch. 7)
F3Word in s. 7(2) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 7(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F4S. 7(3) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 7(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)