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The Social Security (Northern Ireland) Order 1998
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The Social Security (Northern Ireland) Order 1998, Section 52 is up to date with all changes known to be in force on or before 23 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Article 52:
- power to am. (prosp.) by 1998 c. 47 s.87
Changes and effects yet to be applied to the whole Order associated Parts and Chapters:
Whole provisions yet to be inserted into this Order (including any effects on those provisions):
- Sch. 2 para. 7A and cross-heading inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 41(3)
- Sch. 3 para. 3A inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 42
- art. 38(1A) inserted by 2010 c. 13 (N.I.) s. 16(2)
Recovery of primary Class 1 contributions by secondary contributorsN.I.
52. In paragraph 3 of Schedule 1 to the Contributions and Benefits Act (supplementary provisions as to contributions)—
(a)in sub-paragraph (3), for the words from “and notwithstanding” to “any enactment” there shall be substituted the words “and, subject to sub-paragraph (4) below but notwithstanding any other provision in any enactment”;
(b)after that sub-paragraph there shall be added the following sub-paragraphs—
“(4) Sub-paragraph (5) below applies in a case where—
(a)a person ( “the employee”) ceases in a particular tax year ( “the cessation year”) to be employed by a particular employer ( “the employer”); and
(b)the employee receives from the employer in the cessation year, after the cessation of the employment, earnings in a form other than money ( “non-monetary earnings”).
(5) If and to the extent that regulations so provide, the employer may recover from the employee in such manner as may be prescribed any primary Class 1 contributions paid or to be paid by him on the employee's behalf in respect of—
(a)the non-monetary earnings mentioned in sub-paragraph (4) above; or
(b)any non-monetary earnings received by the employee from the employer in the cessation year before the cessation of the employment,
which he was unable to recover by deduction from the employee's earnings.” .
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