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Liability to pay contribution

Social Security (Collection Of Contributions) Regulations, reg. 3 · Revised Edition 2020

Subject to these Regulations, a contribution shall be payable in respect of a person over fourteen years and under sixty–five years for each contribution week during the whole or any part of which such person is employed in insurable employment: Provided that where an employed person attains the age of sixty–five years on a Monday, there shall be no liability for contribution for that week.
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