NIM01015 - Class 1 Structural Overview:
Liability for payment
Generally, the employer is liable to pay his own and his
employee’s contributions and may recover the amount of the
primary contributions from the employees’ earnings. An
employee will become liable to pay his own primary contributions
where –
- they have deferred part of their primary
Class 1 liability to avoid paying more than the prescribed annual
maximum (see
NIM01009) and their earnings did not
actually reach the maximum (see
NIM01020 for further information on
deferment prior to 6 April 2003 and
NIM01180 for information on deferment
from 6 April 2003 ), or
- the contribution was not paid owing to an
act or default of the employee and there was no negligence by the
employer (see
NIM01022), or
- the employer is exempt from the provisions
of SSCBA 1992, for example, they have no place of business in Great
Britain and are not willing to make voluntary payment (see
NIM33000).
