Sub-paragraph 3A(1) prevents any person who is liable to pay any secondary Class 1 contributions, or any Class 1A or 1B contribution, from recovering these in any way.  This reinforces that an employer may not under any circumstances compel an employee to pay any part of the secondary liability.  It also strengthens the existing position by ensuring that the employer can recover neither of the two existing employer-only National Insurance charges, namely Class 1A (due on benefits in kind) and Class 1B (due on items included in PAYE settlement agreements).  However, this new sub-paragraph is subject to the exception allowed under new sub-paragraph 3A(2).
Sub-paragraph 3A(2) allows an exception to sub-paragraph 3A(1).  It allows a secondary contributor to recover some or all of his secondary Class 1 liability in relation to share option gains from the employee, but only where the employee agrees to this.  Sub-paragraph 3A(3) makes it clear that such agreements will only be allowed if they are made after the date of announcement of this measure, namely 19 May 2000.
Part IV: National Insurance Contributions Commentary on Sections New paragraph 3A: Prohibition on recovery of employer’s contributions