Payment of Class 1 contributions
2Payment of Class 1 contributions: Northern Ireland
1
Paragraph 3 of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (method of paying Class 1 contributions) is amended as follows.
2
In sub-paragraph (3)
(deduction of contributions from earnings) for “sub-paragraph (4)” substitute “
sub-paragraphs (3A) to (5)
”
.
3
After that sub-paragraph insert—
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.
4
In sub-paragraph (4)
(contributions in respect of ex-employees), in paragraph (b) for “earnings” to the end substitute “
or in the next tax year non-monetary earnings.
”
5
In sub-paragraph (5) (recovery of contributions in a case where sub-paragraph (4) applies) omit from “or” at the end of paragraph (a) to the end.