HC Deb 17 February 1982 vol 18 c140W
Mr. Bevan

asked the Secretary of State for Social Services whether there is any upper limit on the amount of class 1 secondary (employers') contributions that can be charged similar to the upper limit set on class 1 primary (employees') contributions when an employee has more than one source of employment.

Mrs. Chalker

Providing earnings equal or exceed the lower earnings limit, a secondary class 1 contribution is payable for each employee on earnings up to the upper earnings limit. If an employee has more than one job, each of his employers is liable to pay contributions on the earnings that he pays him, irrespective of the liability incurred by another employer.

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