Chapter NIM12111

Published date11 April 2016
Record NumberNIM12111
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Regulation 60, Social Security (Contributions) Regulations 2001

This regulation allows for unpaid primary Class 1 NICs that were payable on a contributor’s behalf by a secondary contributor to be treated as paid, but only for the purpose of entitlement to contributory benefit. The dates from which the regulation allows the primary NICs to be treated as paid are

  • For the purpose of the first contribution condition of entitlement to a contribution-based Jobseeker’s Allowance or short term Employment and Support Allowance- the date on which payment is made of the earnings in respect of which the...

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