§ Mr. Kilfedderasked the Secretary of State for Northern Ireland whether he is satisfied with the existing position with regard to the treatment of secondary contributions while the insured person is serving a prison sentence.
§ Mr. CarterSecondary contribution is the employer's share of an employed earner's class I contribution. Such a contribution is only payable for a person who is either gainfully occupied under a contract of service or in an office, including an elective office, with emoluments chargeable to income tax under Schedule E, and whose earnings are £15 a week or more. No secondary contributions can, therefore, be paid for a person who is undergoing a period of imprisonment.
398W