Death
The obligations as to administration and payment of National Insurance contributions devolve on the personal representatives of an employer who is an individual and who has died (or, if he paid earnings on behalf of another person, on that other person)1. The employer ceases to be an earner at the date of death, so his personal liabilities as a primary contributor die with him, but the existing obligations of the deceased as an employer are not extinguished by death. If the deceased was paid earnings shortly before death, the personal representatives must account for any primary and secondary liabilities that had arisen at the date of death.
Succession
Where there has been a change in the employer from whom an employee receives earnings in respect of his employment in any trade, business, concern or undertaking, or in connection with any property, or from whom an employee receives any annuity other than a pension, the obligations as to administration and payment of National
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Web page updated on 17 Mar 2025 14:49