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The earnings threshold of £170 per week (£169 per week for 2020/21) for employers' contributions means that there is no secondary liability whatsoever in respect of employees paid at or below this rate, and this can work to an employer's advantage. For example, the employer's liability in respect of five employees earning £311.85 per week (35 hours at April 2021 NLW rate of £8.91 per hour) would be £5,089.58 per year at 2021/22 rates, whereas if the work was carried out by ten part-time employees earning £137.03 each, the entire secondary contribution would be avoided (and the employees would pay no primary contributions while earning full basic benefit entitlement). Job sharing can offer significant NIC savings to employers and employees – provided the employees only need a part-timer's wage and the employer can make the arrangement work in terms of productivity and continuity. The