Schedule 1 | Supplementary Provisions Relating To Contributions Of Classes 1, 1A, [1B,] 2[, 3 And 3A] | Social Security Contributions And Benefits Act 1992 C4

SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, [1B,] 2[, 3 and 3A]

Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

SCHEDULE 1 Supplementary Provisions Relating to Contributions of Classes 1, 1A, [1B,] 2[, 3 and 3A]

Section 1(4)

Class 1 contributions where earner employed in more than one employment

(1) For the purposes of determining whether Class 1 contributions are payable in respect of earnings paid to an earner in a given week and, if so, the amount of the contributions—

(a) all earnings paid to him or for his benefit in that week in respect of one or more employed earner's employments under the same employer shall, except as may be provided by regulations, be aggregated and treated as a single payment of earnings in respect of one such employment; and

(b) earnings paid to him or for his benefit in that week by different persons in respect of different employed earner's employments shall in prescribed circumstances be aggregated and treated as a single payment of earnings in respect of one such employment;

and regulations may provide that the provisions of this sub-paragraph shall have effect in cases prescribed by the regulations as if for any reference to a week there were substituted a reference to a period prescribed by the regulations.

[(2) . . .]

[(3) . . .]

(4)