Regulation 86, Social Security (Contributions) Regulations 2001

In simple terms, this legislation allows the transfer of unpaid primary NICs liability from the employer to the employee to take place. It should be considered simultaneously with a direction under Regulation 72(5) Condition B COG915185 or Regulation 81(4) of the PAYE Regulations COG915190.

Action by Caseworker

When Regulation 86 is being considered caseworkers must read COG915200.

From 6 April 2004, an amendment to Regulation 86 of the Social Security (Contributions) Regulations (SSCR) 2001 allows you to consider the circumstances where

an employee knew of a wilful failure by the employer to pay primary Class 1 NICs, and

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