430 Liability to pay premium (1) An employer which— (a) in a financial year— (i) employs one or more workers; and (ii) pays or is liable to pay rateable remuneration in respect of the financial year that exceeds the exemption limit; or (b) in a financial year, employs an apprentice (whether or not the employer's rateable remuneration in the financial year exceeds the exemption limit)— is liable under this Part to pay a premium in accordance with this Part in respect of the financial year. (2) Subsection (1) applies to an employer whether or not the employer is registered under section 434. (3) In this section, ***worker*** includes an apprentice.

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