Until 28 July 2000, secondary contributions were the sole responsibility of the secondary contributor and any attempt by the employer to recover those contributions from his employee was an offence. However, in response to the outcry from employers when Class 1 liability was extended from 6 April 1999 to employee gains on unapproved share options, the law was changed to allow secondary liability to be transferred, by agreement between employer and employee, to the primary contributor. These changes were extended by the National Insurance Contributions and Statutory Payments Act 2004 (NICSPA 2004) and NICA 2006 and subsequent regulations.

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