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Employers normally deduct each employee's contributions from his earnings, or from statutory sick pay, statutory maternity pay, statutory paternity pay, statutory adoption pay or statutory shared parental pay due to the employee, as if such contributions were income tax deductible under the PAYE system, and the PAYE regulations¹ are applied accordingly, with modifications². Payment of an employee's Class 1 contributions is primarily the responsibility of the secondary contributor, generally the employer (subject to a right of recovery from the employee, whether by deduction or otherwise), unless collection from the employee himself is appropriate (see E8.914). Contributions so paid by the employer are treated as having been paid by the employee (through the employer as his agent) and benefits are payable, or repayments due, accordingly³. It is understood that the view of HMRC is that the effect of the collection provisions is to place the primary liability for payment of both employer's and employee's contributions on the employer. Consequently, if the employer chooses not