Where a Section 8 ‘employed earner’ decision has
been made, you should be aware that the secondary contributor -
usually the employer - is liable in the first instance to pay also
any primary Class 1 NICs that are due. This is provided for by
paragraph 3(1) of Schedule 1 to the SS Contributions & Benefit
Act 1992. But in certain circumstances this provision does not
For instance, Regulation 86(1)(a) of SI 2001 No. 1004 provides that
then the provisions of paragraph 3(1) of Schedule 1 do not
apply. In other words, the employee becomes responsible for paying
the unpaid primary Class 1 NICs.
This regulation, however, applies to Class 1 NICs recovery issues in general and because of the conditions outlined above it will be rarely used in status matters.