The secondary contributor (usually the employer: see ¶12500), as well as being liable for his own contributions, is liable, in the first instance, for the employee’s primary contributions, on behalf of and to the exclusion of the earner. Any primary contributions paid by the secondary contributor are deemed to have been paid by the earner. However, the secondary contributor may recover the primary contributions by deduction from the earnings paid to the employed earner and in no other way, subject to conditions laid down by regulations.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.