The Social Security (Contributions) Regulations 2001

Special provisions relating to primary Class 1 contributions

84.—(1) Where by virtue of an arrangement authorised under regulation 68 an earner has agreed that, notwithstanding the provisions of paragraph 3(1) of Schedule 1 to the Act (method of paying Class 1 contributions), he himself will pay any primary Class 1 contribution payable in respect of earnings paid to or for his benefit in respect of an employed earner’s employment, the Board shall notify the secondary contributor in writing of the arrangement and of the period to which the arrangement relates (“the relevant period”).

(2) During the relevant period, paragraph 3(1) of Schedule 1 to the Act shall not apply to the secondary contributor unless and until the arrangement has been cancelled before the end of the period and the secondary contributor has been notified in writing of the cancellation.