Clause 3 - Agreements and joint elections: Great Britain
National Insurance Contributions and Statutory Payments Bill
10:45 am

Photo of Mr Norman Lamb

Mr Norman Lamb (North Norfolk, Liberal Democrat)

I also raised the issue of compliance mechanisms. The regulatory impact assessment refers to the fact that compliance mechanisms have been set up to ensure that the employer has a vested interest in the employee's meeting the liability. It then says that the employer would not be able to make another joint election. Is that the compliance mechanism, or is it broader than that? I want to understand any difference.

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