As noted above, sometimes an employer ‘pays’ a combination of money and non-monetary earnings to an employee (e.g. payment in shopping vouchers) or, occasionally, an ex-employee (e.g. when an ex-employee exercises an unapproved share option within the time allowed in the scheme rules). Whilst the national minimum wage requirements are satisfied, if the legislation insisted that contributions could only be recovered by deduction from earnings, an under-deduction would be unavoidable because deduction at source would be impossible. This would leave the secondary contributor to bear the total cost of both primary and secondary contributions.

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