1.2.1 The charge to tax2

National Insurance is subject to a separate statute: the Social Security (Benefits and Contributions) Act 1992 (‘SSCBA’). The charge to tax for Class 1 contributions is to be found in s. 6(1):

‘Where in any tax week earnings are paid to or for the benefit of an earner over the age of 16 in respect of any one employment of his which is employed earnerʼs employment –

(a)a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and

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