In the absence of such special arrangements, however, the secondary contributor (usually the employer) must pay, account for and recover Class 1 contributions in the same way as he pays, accounts for and recovers income tax deducted from PAYE income (general earnings under PAYE between 6 April 2004 and 5 April 2015) (Contributions Regulations, Sch. 4). PAYE income has the meaning given in ITEPA 2003, s. 683.

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