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6.—(1) Every employer, on making during any year to any employee any payment of emoluments in respect of which earnings-related contributions are payable, or are treated as payable, or on making any payment of statutory maternity pay—
(a)shall, if he has not already done so, prepare, or in the case of an employee to whom regulation 20 of the Income Tax Regulations (employee on fixed pay) applies, maintain a deductions working sheet for that employee, and
(b)may deduct earnings-related contributions in accordance with this Schedule.
(2) Subject to sub-paragraph (3), an employer shall not be entitled to recover any earnings-related contributions paid or to be paid by him on behalf of any employee otherwise than by deduction in accordance with this Schedule.
(3) Sub-paragraph (2) does not apply to secondary Class 1 contributions in respect of which an election has been made jointly by the secondary contributor and the employed earner for the purposes of paragraph 3B(1) of Schedule 1 to the Act (election in respect of transfer of secondary contribution liability on share option gains)(1) if the election provides for the collection of the amount in respect of which liability is transferred.
Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).
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