NIM07081 | Class 1 NICs: Payments made under employment legislation: Insolvency of employer: Certain payments to be paid out of the National Insurance Fund: General

Section 182 Employment Rights Act 1996

Under the above legislation the Secretary of State for Business and Trade(“SofSforBT”) is responsible for making certain payments out of the National Insurance Fund to an employee where the SofSforBT is satisfied that:

• the employee’s employer has become insolvent; and

• the employee’s employment has ended; and

• the employee is entitled to payment.

The Redundancy Payments Service, which is part of the Department for Business and Trade, carries out this function on behalf of the SofSforBT.

For details of what payments the SofSforBT can make out of the National Insurance Fund,see NIM07082.