The secondary contributor is, as well as being liable for his own secondary Class 1 contributions, liable, in the first instance, for the employed earner’s primary Class 1 contributions, or a prescribed part of those contributions, ‘on behalf of and to the exclusion of the earner’. Primary contributions paid by the secondary contributor are deemed to have been paid by the earner. The secondary contributor is given the right to recover the primary contributions by deduction from the earnings paid to the employed earner and, except in certain very limited circumstances, in no other way (SSCBA 1992, Sch. 1, para. 3).

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