[6A Notional payment of primary Class 1 contribution where earnings not less than lower earnings limit]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[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

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