- Latest available (Revised)
- Point in Time (10/12/2014)
- Original (As enacted)
Point in time view as at 10/12/2014.
Social Security Contributions and Benefits Act 1992, Paragraph 3 is up to date with all changes known to be in force on or before 30 August 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
3(1)Where earnings are paid to an employed earner and in respect of that payment liability arises for primary and secondary Class 1 contributions, the secondary contributor shall (except in prescribed circumstances), as well as being liable for [F1any secondary contribution of his own], be liable in the first instance to pay also the earner’s primary contribution [F2or a prescribed part of the earner’s primary contribution], on behalf of and to the exclusion of the earner; and for the purposes of this Act and the Administration Act contributions paid by the secondary contributor on behalf of the earner shall be taken to be contributions paid by the earner.E+W+S
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)A secondary contributor shall be entitled, subject to and in accordance with regulations, to recover from an earner the amount of any primary Class 1 contribution paid or to be paid by him on behalf of the earner; [F4and, subject to [F5sub-paragraphs (3A) to (5)] below but notwithstanding any other provision in any enactment], regulations under this sub-paragraph shall provide for recovery to be made by deduction from the earner’s earnings, and for it not to be made in any other way.
[F6(3A)Sub-paragraph (3B) applies where a person (“the employee”) who is employed by a particular employer (“the employer”) receives earnings in a form other than money (“non-monetary earnings”) from the employer in a tax year.
(3B)If and to the extent that regulations so provide, the employer may recover from the employee, in the prescribed manner, any primary Class 1 contributions paid or to be paid by him on the employee’s behalf in respect of those earnings.]
[F7(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, [F8or in the next tax year 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; F9...
F9(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]
[F10(6)Regulations under any provision of this paragraph shall be made by the Inland Revenue.]
Textual Amendments
F1Words in Sch. 1 para. 3(1) substituted (6.4.1999) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 77(5); S.I. 1999/418, art. 2(2)(3)(a)
F2Words in Sch. 1 para. 3(1) inserted (with effect in relation to the tax year 2003-04 and subsequent tax years) by National Insurance Contributions Act 2002 (c. 19), s. 8(2), Sch. 1 para. 13(3)
F3Sch. 1 para. 3(2) repealed (with effect in relation to the tax year beginning with 6th April 2000 and subsequent tax years) by Child Support, Pensions and Social Security Act 2000 (c. 19), ss. 77(1), 86, Sch. 9 Pt. VIII
F4Words in Sch. 1 para. 3(3) substituted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 55(a), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1
F5Words in Sch. 1 para. 3(3) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(2), 13; S.I. 2004/1943, art. 2(a)
F6Sch. 1 para. 3(3A)(3B) inserted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(3), 13; S.I. 2004/1943, art. 2(a)
F7Sch. 1 para. 3(4)(5) inserted (8.9.1998) by Social Security Act 1998 (c. 14), ss. 55(b), 87(2); S.I. 1998/2209, art. 2(a), Sch. Pt. 1
F8Words in Sch. 1 para. 3(4)(b) substituted (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(4), 13; S.I. 2004/1943, art. 2(a)
F9Words in Sch. 1 para. 3(5) repealed (1.9.2004) by National Insurance Contributions and Statutory Payments Act 2004 (c. 3), ss. 1(5), 13, Sch. 2; S.I. 2004/1943, arts. 2(a), 6(a)(i)
F10Sch. 1 para. 3(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 3 para. 33; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: