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The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 307
- PART 3
- Regulation 5
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5. This Part applies to—
(a)any employment of a person as a mariner where secondary Class 1 contributions are payable in respect of earnings at the secondary percentage as modified by regulation 119 of the SSCR,
(b)any employment of a married woman or widow who has made an election under regulation 127(1) of the SSCR which still has effect,
(c)any employment in relation to which Her Majesty’s Revenue and Customs have allowed the employed earner to defer payment of certain primary Class 1 contributions for the purpose of not exceeding the annual maximum in regulation 21 of the SSCR, and
(d)any employment of an employed earner who has attained pensionable age and is not liable to pay primary Class 1 contributions by virtue of section 6(3) of either of the 1992 Acts.
(1)
Amended by S.I. 2003/964 and paragraph 34(1) of Schedule 1 to the National Insurance Contributions Act 2015 (c. 5).
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