HC Deb 04 November 1980 vol 991 cc541-2W
Mr. Arthur Lewis

asked the Secretary of State for Social Services if, in view of the large number of prosecutions recently, he is satisfied that his Department is giving sufficient and accurate information to hotel and catering workers in general, and those from the EEC in particular, as to their liability for payment of national insurance contributions and income tax.

Mrs. Chalker

I am unaware of any recent increase in the number of prosecutions for non-payment of national insurance contributions. Information and explanatory leaflets about liability for contributions are available at local social security offices, and any hotel and catering workers seeking information whatever their country of origin, would be advised of their position. The Department is not responsible for income tax.

Where class 1 contributions are due it is the employer who is liable to pay them in the first instance but he may deduct the employee's share from his wages. An employee's benefit position is safeguarded under regulations if it is established that the employer has failed to pay contributions due.

Leaflets are revised and amplified as necessary. For example, the effect of the recent legal opinion on liability for contributions on service charges allocated to individual employees by someone other than the employer will be incorporated as soon as possible.

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