1007-475 When unpaid primary Class 1 NICs may nevertheless be treated as paid
Where a primary Class 1 contribution payable on an employee’s behalf by a secondary contributor has not been paid, and the failure to pay that contribution was not with the consent or connivance of the employee or attributable to any negligence on the part of the employee, Contributions Regulations, reg. 60 allows for the unpaid Class 1 NICs to be treated as paid for the purposes of contributory benefit.
In Wood  TC 02030, the First-Tier Tribunal (FTT) relied on reg. 60 and found that disputed contributions were contributions paid or to be treated as having been paid in the course of the taxpayer’s employment.