[9B Zero-rate secondary Class 1 contributions for certain apprentices]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[9B  Zero-rate secondary Class 1 contributions for certain apprentices]

[(1)     Where a secondary Class 1 contribution is payable as mentioned in section 6(1)(b) above, this section applies to the earnings paid in the tax week, in respect of the employment in question, if the earner is a relevant apprentice in relation to that employment.

(2)     An earner is a “relevant apprentice”, in relation to an employment, if the earner—

(a)     is aged under 25, and

(b)     is employed, in the employment, as an apprentice.

(3)     For the purposes of this Act a person is still to be regarded as being liable to pay a secondary Class

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