Schedule 2, Part I, paragraph 13(1)

The reference in section 215(2)(b) to a person being an employed earner for the purposes of the Social Security Contributions and Benefits Act 1992 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not it was in fact paid) shall be construed— as respects a week of employment after 1st June 1976 and before 1st July 1992, as a reference to a person being an employed earner for the purposes of the Social Security Act 1975 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not it was in fact paid), as respects a week of employment after 6th April 1975 and before 1st June 1976, as a reference to a person being an employed earner for the purposes of the Social Security Act 1975, and as respects a week of employment before 6th April 1975, as a reference to a person being an employee in respect of whom an employer’s contribution was payable in respect of the corresponding contribution week (whether or not it was in fact paid).

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Source: legislation.gov.uk · retrieved 2026-09-04