7 “Secondary contributor”
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

7  “Secondary contributor”

(1)     For the purposes of this Act, the “secondary contributor” in relation to any payment of earnings to or for the benefit of an employed earner, is—

(a)     in the case of an earner employed under a contract of service, his employer;

(b)     in the case of an earner employed in an office with [. . . earnings], either—

(i)     such person as may be prescribed in relation to that office;

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