NIM12111 - Class 1: Treating as paid: Definition

Regulation 60 of the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

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. »Ê¹ÚÌåÓýapp 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 contribution is payable
  • for any other purpose of entitlement to contributory benefit - the due date

Unpaid primary Class 1 NICs can be treated as paid provided the failure to pay was not:

  • with the consent or connivance of the employee; see NIM12115 or
  • attributable to any negligence on the part of the employee. see NIM12116