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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1: Treating as paid: Definition

Regulation 60, Social Security (Contributions) Regulations 2001

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. The 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