6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit.

1

This section applies 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 earner’s employment and the amount paid—

a

is not less than the current lower earnings limit (or the prescribed equivalent), but

b

does not exceed the current primary threshold (or the prescribed equivalent).

2

Subject to any prescribed exceptions or modifications—

a

the earner shall be treated as having actually paid a primary Class 1 contribution in respect of that week, and

b

those earnings shall be treated as earnings upon which such a contribution has been paid,

for any of the purposes mentioned in subsection (3) below.

3

The purposes are—

a

the purposes of section 14(1)(a) below;

b

the purposes of the provisions mentioned in section 21(5A)(a) to (c) below;

c

any other purposes relating to contributory benefits; and

d

any purposes relating to jobseeker’s allowance.

4

Regulations may provide for any provision of this Act which, in whatever terms, refers—

a

to primary Class 1 contributions being payable by a person, or

b

otherwise to a person’s liability to pay such contributions,

to have effect for the purposes of this section with any prescribed modifications.

5

Except as may be prescribed, nothing in this section applies in relation to earnings paid to or for the benefit of an employed earner after he attains pensionable age.

6

Except as provided by this Act, this section applies in relation to earnings paid to or for the benefit of an earner in respect of any one employment of his irrespective of any other such payment of earnings in respect of any other employment of his.

7

Regulations under this section shall be made by the Treasury.