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The cash-flow disadvantage of paying excessive contributions, only to have the balance returned at the end of the year, may be overcome where the employee has more than one employment, and:

1. Ìý

   (a)ÌýÌýÌýÌý they undertake personal responsibility for their Class 1 contributions (other than at the additional rate) in respect of at least one of those employments (ie where no deduction in respect of such contributions is made by the employer¹); and

2. Ìý

   (b)ÌýÌýÌýÌý the employer remains responsible for deducting the employee's contributions at the main rate from the earnings of at least one other of those employments²

The reason for the first requirement is the protection of HMRC. Since the effect of a successful application for deferment will be that one or other of the employers will be authorised to deduct contributions on the employee's behalf only at the additional rate on all earnings above the primary threshold (though the employer's own contributions will, of course, remain payable in full), it may transpire at the end of the tax