[6 Liability for Class 1 contributions]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[6  Liability for Class 1 contributions]

[(1)     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—

(a)     a primary Class 1 contribution shall be payable in accordance with this section and section 8 below if the amount paid exceeds the current primary threshold (or the prescribed equivalent); and

(b)     a secondary Class 1 contribution shall be payable in accordance

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