National Insurance Act 1965

8 Payment, number and class of contributions.

(1) Subject to the provisions of this Act and of any regulations, no person shall be entitled to pay any contribution under this Act other than a contribution which he is liable to pay.

(2) If any employer or insured person fails to pay at or within the time prescribed for the purpose any contribution which he is liable under this Act to pay, he shall be liable on summary conviction to a fine not exceeding ten pounds.

(3) Apart from any graduated contribution—

(a) a person shall not be liable to pay more than one contribution as an insured person for any contribution week; and

(b) not more than one employer's contribution shall be payable in respect of any person for any contribution week.

(4) Subject to the subsequent provisions of this section, an insured person shall be deemed for the purposes of the provisions of this Part of this Act relating to contributions to be—

(a) an employed person as respects any contribution week during any part of which he is an employed person ;

(b) a self-employed person as respects any contribution week during any part of which he is a self-employed person and during no part of which he is an employed person;

(c) a non-employed person as respects any contribution week during no part of which he is either an employed or a self-employed person.

(5) Where as respects any employed contributor's employment—

(a) no services are rendered by an employed person in any contribution week; and

(b) no remuneration is paid wholly or partly in respect of any day in that week other than a day on which he either—

(i) is incapable of work and would but for the incapacity have been working; or

(ii) does not work in a normal week,

then that employment shall, in relation to that week, be disregarded for the purposes of subsections (3) and (4) of this section; and regulations may provide as respects any period during which no services are rendered by an employed person that for the purposes of this subsection any payments which he receives or is entitled (whether conditionally or not) to receive in any prescribed circumstances are or are not to be deemed to be remuneration paid in respect of any day in that period.

(6) Regulations may provide for disregarding for the purposes of subsections (3) to (5) of this section any employment in which a person engages or continues to be engaged solely or mainly for the purpose of acquiring or preserving a right or a larger right to benefit.