The Social Security (Contributions) Regulations 2001

1. Introductory Text

2. PART 1 GENERAL

   1. 1. Citation, commencement and interpretation

3. PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

   1. 2. Earnings periods

   2. 3. Earnings period for earnings normally paid or treated as paid at regular intervals

   3. 4. Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals

   4. 5. Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act

   5. 6. Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths

   6. 7. Treatment of earnings paid otherwise than at regular intervals

   7. 8. Earnings periods for directors

   8. 9. Earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory sick pay paid by the Board

   9. 10. Earnings limits and thresholds

   10. 11. Prescribed equivalents

   11. 12. Calculation of earnings-related contributions

   12. 13. General provisions as to aggregation

   13. 14. Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer

   14. 15. Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability

   15. 16. Aggregation of earnings paid after pensionable age

   16. 17. Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors

   17. 18. Change of earnings period

   18. 19. Holiday payments

   19. 20. Joint employment of spouses or civil partners

   20. 21. Annual maxima for those with more than one employment

   21. 22. Amounts to be treated as earnings

   22. 22A. Amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles

   23. 23. Manner of making sickness payments treated as remuneration

   24. 24. Calculation of earnings for the purposes of earnings-related contributions

   25. This is subject to the provisions of Schedule 2 (calculation...

   26. 25. Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

   27. 26. Certain payments by trustees to be disregarded

   28. 27. Payments to directors which are to be disregarded

   29. 28. Liability for Class 1 contributions in respect of earnings normally paid after pensionable age

   30. 29. Liability for Class 1 contributions of persons over pensionable age

   31. 30. Abnormal pay practices

   32. 31. Practices avoiding or reducing liability for contributions

   33. The provision of this regulation does not limit the operation...

4. PART 3 CLASS 1A CONTRIBUTIONS

   1. 32. Interpretation for the purposes of this Part

   2. 33. Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner’s family or household in certain circumstances

   3. 34. Class 1A contributions payable where two or more cars are made available concurrently

   4. 35. Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earners

   5. 36. Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earners

   6. 37. Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners

   7. 38. Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travel

   8. 39. Calculation of Class 1A contributions

   9. 40. Prescribed general earnings in respect of which Class 1A contributions not payable

5. PART 4 CLASS 1B CONTRIBUTIONS

   1. 41. Calculation of Class 1B contributions

   2. 42. Exception from liability to pay Class 1B contributions

6. PART 5 EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)

   1. 43. Exception from liability for Class 2 contributions

   2. 44. Application for, and duration and cancellation of, certificates of exception

   3. 45. Earnings for the purposes of certificates of exception

   4. 46. Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions

   5. 47. Return of Class 2 contributions paid by low earners

   6. 48. Class 3 contributions

   7. 49. Precluded Class 3 contributions

   8. 49A. Conditions relating to Class 3 contributions: transfers to the Communities’ pension scheme

   9. 50. Class 3 contributions not paid within prescribed periods

   10. 50A. Class 3 contributions: tax years 1996-97 to 2001-02

   11. 50B. Class 3 contributions: tax years 1993-94 to 2007-08

   12. 51. Disposal of contributions not properly paid

   13. 52. Return of contributions paid in error

   14. 52A. Return of contributions paid in excess of maxima prescribed in regulation 21

   15. 53. Return of contributions: further provisions

   16. 54. Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate

   17. 55. Repayment of Class 1A contributions

   18. 56. Return of precluded Class 3 contributions

   19. 57. Calculation of return of contributions

   20. 58. Reallocation of contributions for benefit purposes

   21. 59. Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply

7. PART 6 LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

   1. 60. Treatment for the purpose of contributory benefit of unpaid primary Class 1 contributions where no consent, connivance or negligence on the part of the primary contributor

   2. 61. Voluntary Class 2 contributions not paid within permitted period

   3. 61A. Voluntary Class 2 contributions: tax years 1993-94 to 2007-08

   4. 62. Payment of contributions after death of contributor

   5. 63. Class 2 contributions paid late in accordance with a payment undertaking

   6. 64. Class 2 and Class 3 contributions paid within a month from notification of amount of arrears

   7. 65. Class 2 and Class 3 contributions paid late through ignorance or error

   8. 65ZA. Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed

   9. 65A. Amount of Class 3 contributions payable by virtue of regulation 50A

   10. 65B. Amount of Class 3 contributions payable after issue of a full gender recognition certificate

   11. 65C. Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06

8. PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

   1. 66. Notification of national insurance numbers to secondary contributors

   2. 67. Collection and recovery of earnings-related contributions, and Class 1B contributions

   3. 68. Other methods of collection and recovery of earnings-related contributions

   4. 69. Transfer of liability from secondary contributor to employed earner: relevant employment income

   5. 70. Payment of Class 1A contributions

   6. 71. Due date for payment of a Class 1A contribution

   7. 72. Provisions relating to a Class 1A contribution due on succession to business

   8. 73. Provisions relating to Class 1A contribution due on cessation of business

   9. 74. Employer failing to pay a Class 1A contribution

   10. 75. Specified amount of a Class 1A contribution

   11. 76. Interest on an overdue Class 1A contribution

   12. 77. Payment of interest on a repaid Class 1A contribution

   13. 78. Repayment of interest paid on a Class 1A contribution

   14. 79. Remission of interest on a Class 1A contribution

   15. 80. Return by employer

   16. 80A. Returns rendered electronically on another’s behalf

   17. 81. Penalties for failure to make a return and incorrect returns

   18. 82. Application of the Management Act to penalties for failure to make a return and incorrect returns

   19. 83. Set-off of Class 1A contributions falling to be repaid against earnings-related contributions

   20. 84. Special provisions relating to primary Class 1 contributions

   21. 85. Exception in relation to earnings to which regulation 84 applies

   22. 86. Special provisions relating to culpable employed earners and to secondary contributors or employers exempted by treaty etc., from enforcement of the Act or liability under it

   23. 87. Notification of commencement or cessation of payment of Class 2 or Class 3 contributions

   24. 88. Notification of change of address

   25. 89. Method of, and time for, payment of Class 2 and Class 3 contributions etc.

   26. 90. Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions

9. PART 7A Electronic Communications

   1. 90A. Whether information has been delivered electronically

   2. 90B. Proof of content of electronic delivery

   3. 90C. Proof of identity of person sending or receiving electronic delivery

   4. 90D. Information sent electronically on behalf of a person

   5. 90E. Proof of delivery of information sent electronically

   6. 90F. Proof of payment sent electronically

   7. 90G. Use of unauthorised method of electronic communications

   8. 90H. Mandatory electronic payment

   9. 90I. Employer in default if specified payment not received by applicable due date

   10. 90J. Default notice and appeal

   11. 90K. Default surcharge

   12. 90L. Surcharge notice and appeal

   13. 90M. Specified information and specified payments

   14. 90N. Mandatory use of electronic communications

   15. 90O. Standards of accuracy and completeness

   16. 90P. Penalties and appeals

   17. 90Q. Appeals: supplementary provisions

   18. 90R. Interpretation

10. PART 8 CLASS 4 CONTRIBUTIONS

    1. 91. Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom

    2. 92. Exception of divers and diving supervisors from liability for Class 4 contributions

    3. 93. Exception of persons under the age of 16 from liability for Class 4 contributions

    4. 94. Exception from Class 4 liability in respect of earnings from employed earner’s employment chargeable to income tax under Schedule D.

    5. 94A. Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D

    6. 95. Deferment of Class 4 liability where such liability is in doubt

    7. 96. Application for deferment of Class 4 liability

    8. 97. General conditions for application for, and issue of, certificates of exception and deferment

    9. 98. Revocation of certificates of exception and deferment

    10. 99. Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment

    11. 100. Annual maximum of Class 4 contributions due under section 15 of the Act

    12. 101. Disposal of Class 4 contributions under section 15 of the Act which are not due

    13. 102. Repayment of Class 4 contributions under section 15 of the Act which are not due

    14. 103. Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners

    15. 104. Notification of national insurance number and recording of category letter on deductions working sheet

    16. 105. Calculation of earnings for the purposes of special Class 4 contributions

    17. 106. Notification and payment of special Class 4 contributions due

    18. 107. Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act

    19. 108. Annual maximum of special Class 4 contribution

    20. 109. Disposal of special Class 4 contributions paid in excess or error

    21. 110. Return of special Class 4 contributions paid in excess or error

11. PART 9 SPECIAL CLASSES OF EARNERS

    1. Case A— Airmen

       1. 111. Interpretation

       2. 112. Modification of employed earner’s employment

       3. 113. Application of the Act and regulations

    2. Case B— Continental Shelf

       1. 114. Application to employment in connection with continental shelf of Part I of the Act and so much of Part VI of the Act as relates to contributions

    3. Case C— Mariners

       1. 115. Interpretation

       2. 116. Modification of section 162(5) of the Administration Act

       3. 117. Conditions of domicile or residence

       4. 118. Modification of employed earner’s employment

       5. 119. Modification of section 9(2) of the Act

       6. 120. Earnings periods for mariners and apportionment of earnings

       7. 121. Calculation of earnings-related contributions for mariners

       8. 122. Prescribed secondary contributors

       9. 123. Payments to be disregarded

       10. 124. Application of the Act and regulations

       11. 125. Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions

    4. Case D— Married Women and Widows

       1. 126. Interpretation

       2. 127. Elections by married women and widows

       3. 128. Duration of effect of election

       4. 129. Continuation of elections under regulation 91 of the 1975 Regulations

       5. 130. Continuation of elections on widowhood

       6. 131. Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage

       7. 132. Class 3 contributions

       8. 133. Certificates of election

       9. 134. Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975

       10. 135. Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965

       11. 136. Special transitional provisions regarding deemed elections

       12. 137. Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136

       13. 138. Savings

       14. 139. Modification of the Act

    5. Case E— Members of the Forces

       1. 140. Establishments and organisations of which Her Majesty’s forces are taken to consist

       2. 141. Treatment of serving members of the forces as present in Great Britain

       3. 142. Treatment of contributions paid after that date

       4. 143. Special provisions concerning earnings-related contributions

       5. 144. Application of the Act and regulations

    6. Case F— Residence and Persons Abroad

       1. 145. Condition as to residence or presence in Great Britain or Northern Ireland

       2. 146. Payment of contributions for periods abroad

       3. 147. Class 2 and Class 3 contributions for periods abroad

       4. 148. Conditions of payment of Class 2 or Class 3 contributions for periods abroad

       5. 148A. Conditions of payment of Class 3 contributions: transfers to the Communities’ pension scheme

    7. CASE G— VOLUNTEER DEVELOPMENT WORKERS

       1. 149. Interpretation

       2. 150. Certain volunteer development workers to be self-employed earners

       3. 151. Option to pay Class 2 contributions

       4. 152. Special provision as to residence, rate, annual maximum and method of payment

       5. 153. Late paid contributions

       6. 154. Modification of the Act and these Regulations

12. PART 10 MISCELLANEOUS PROVISIONS

    1. 155. Treatment of contribution week falling in two years

    2. 155A. Decisions taken by officers of the Inland Revenue in respect of contributions which are prescribed for the purposes of section 8(1)(m) of the Transfer Act

    3. 156. Northern Ireland

    4. 157. Revocations

13. Signature

14. 1. SCHEDULE 1

       PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

       2. PART I POWERS EXERCISED BY THE TREASURY

       3. PART II POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE

    2. SCHEDULE 2

       CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES

       1. 1. Calculation of earnings

       2. 2. Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 3

       3. 3. Valuation of beneficial interest in units in a unit trust scheme

       5. 4. Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3

       7. 5. Readily convertible assets

       8. 6. Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchers

       10. 7. Convertible and restricted interests in securities and convertible and restricted securities

       11. 8. Convertible interest in shares

       13. 9. Assignment or release of right to acquire shares where neither right nor shares readily convertible

       14. 10. Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertible

       15. 11. Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999

       16. 11A. Exercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes

       17. 12. Interpretation of paragraphs 9, 10 and 11

       19. 13. Apportionment of a payment to a retirement benefits scheme for the benefit of two or more people

       20. 14. Valuation of non-cash vouchers

       21. 15. Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners

    3. SCHEDULE 3

       PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

       1. PART I INTRODUCTORY

          1. Introduction

          2. 1. (1) This Schedule contains provisions about payments which are to...

          3. 2. Interpretation

       2. PART II PAYMENTS IN KIND

          1. 1. Certain payments in kind to be disregarded

          3. 2. Payments by way of assets not to be disregarded

       3. PART III PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

          1. 1. A readily convertible asset within the meaning of section 702...

          2. 2. An asset which, in accordance with section 697 of ITEPA...

          3. 3. Any voucher, stamp or similar document— (a) whether used singularly...

       4. PART IV PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

          1. 1. Securities

          3. 2. Certain debentures and other securities for loans

          4. 3. Loans stocks of public and local authorities

          6. 4. Warrants etc for loan stock and debentures

          7. 5. Units in collective investment schemes

          9. 6. Options to acquire assets, currency, precious metals or other options

          10. 7. Contracts for futures

          12. 8. Contracts for differences or to secure profit by reference to movements of indices

          13. 9. Alcoholic liquor on which duty has not been paid

          14. 10. Gemstones

          15. 11. Certificates etc. conferring rights in respect of assets

          16. 12. Vouchers

       5. PART V CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

          1. 1. (1) Subject to sub-paragraph (2), a non-cash voucher provided, to...

          2. 2. A non-cash voucher which is not treated as general earnings...

          4. 3. A non-cash voucher exempted from liability to income tax under...

          6. 4. . . . . . . . . . ....

          7. 5. A non-cash voucher in respect of which no liability to...

          8. 5A. A non-cash voucher in respect of which no liability to...

          9. 5B. A non-cash voucher in respect of which no liability to...

          10. 6. A non-cash voucher to the extent that no liability to...

          11. 6A. Meal vouchers

          12. 7. Qualifying childcare vouchers

          13. 8. A non-cash voucher provided to or for the benefit of...

          14. 9. A non-cash voucher providing for health screening or medical check-ups...

       6. PART VI PENSIONS AND PENSION CONTRIBUTIONS

          1. 1. Pension payments and pension contributions disregarded

          2. 2. Contributions to, and benefits from, registered pension schemes

          3. 3. Migrant member relief and corresponding relief etc.

          4. 4. Funded unapproved retirement benefit schemes.

          6. 5. Payments to pension previously taken into account in calculating earnings

          7. 6. Payments in good faith to scheme solely for providing approved benefits.

          8. 7. Payments to pension schemes exempt from UK taxation under double taxation agreements

          9. 8. Contributions to, and benefits from, employer-financed retirement benefits schemes

          10. 9. Contributions to, and pension payments from, employer-financed pension only schemes

          11. 10. Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes

          12. 11. Superannuation funds to which section 615(3) of the Taxes Act applies

       7. PART VII PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES

          1. 1. Payments in respect of training and similar payment disregarded

          2. 2. Work-related training

          3. 3. Education and training funded by employers

          4. 4. New Deal 50plus: employment grant and training credit

          5. 5. Retraining courses for recipients of jobseeker’s allowance

          6. 6. Payments to Jobmatch participants

          7. 7. Vouchers provided to Jobmatch participants

          8. 8. Employment Retention and Advancement payments

          9. 9. Return to Work Credit

          10. 10. Working Neighbourhoods Pilot

          11. 11. In-Work Credit

          12. 12. Payments made by employers to earners in full-time attendance at universities &c.

       8. PART VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

          1. 1. Travelling, relocation and incidental expenses disregarded

          2. 2. Relocation expenses

          4. 3. Travelling expenses—general

          6. 4. Travel at start or finish of overseas employment

          7. 4A. Travel between employments where duties performed abroad

          8. 4B. Travel costs and expenses where duties performed abroad: earner’s travel

          9. 4C. Travel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel

          10. 4D. Foreign accommodation and subsistence costs and expenses (overseas employments)

          11. 5. Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom

          12. 6. Travelling expenses of workers on offshore gas and oil rigs

          13. 7. Payments connected with cars and vans and exempt heavy goods vehicles provided for private use

          14. 7A. Qualifying amounts of relevant motoring expenditure

          15. 7B. Qualifying amounts of mileage allowance payment in respect of cycles

          16. 7C. Qualifying amounts of passenger payment

          17. 7D. Car fuel

          18. 7E. Van fuel

          19. 8. Car parking facilities

          20. 9. Specific and distinct payments of, or towards, expenses actually incurred

          21. 10. council tax or water or sewerage charges on accommodation provided for employee’s use

          23. 11. rates or water or sewerage charges on accommodation provided for employee’s use

          25. 12. Foreign service allowance

          26. 12A. HM Forces’ operational allowance

          27. 12B. HM Forces' Council Tax Relief

          28. 13. Commonwealth War Graves Commission and British Council: extra cost of living allowance

          29. 14. Overseas medical treatment

          31. 15. Experts Seconded to European Commission

       9. PART IX Incentives by way of securities.

          1. 1. Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded

          2. 2. Shares in secondary contributor or associated body

          3. 3. Rights to acquire securities

          4. 3A. “Short” share options granted on or after 6th April 1999

          5. 4. Enterprise management incentives

          6. 5. Priority share allocations

          7. 6. Partnership share agreements

          9. 7. Shares under share incentive plans

          10. 7A. Securities and interests in securities which are not readily convertible assets

          11. 8. Shares under approved profit sharing schemes

          12. 9. Restricted securities and restricted interests in securities

          13. 10. Conditional interest in shares: gains from exercise etc. of share options

          14. 11. Convertible shares

          15. 12. Convertible shares: gains from the exercise etc. of share options

          16. 13. Share option gains by directors and employees

          17. 14. Shares acquired under options granted before 9th April 1998

          18. 15. Assignment or release of option

          19. 16. Exercise of replacement share options where original option acquired before 6th April 1999

          20. 17. Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16

       10. PART X MISCELLANEOUS AND SUPPLEMENTAL

           1. 1. Other miscellaneous payments to be disregarded

           2. 2. Payments on account of sums already included in the computation of earnings

           3. 3. Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act

           4. 4. Payments by way of incidental overnight expenses

           5. 5. Gratuities and offerings

           6. 6. Redundancy payments

           7. 7. Sickness payments attributable to contributions made by employed earner

           8. 8. Expenses and other payments not charged to tax under Extra-Statutory Concessions

           9. 9. VAT on the supply of goods and services by employed earner

           10. 10. Employee’s indemnity insurance

           11. 11. Fees and subscriptions to professional bodies, learned societies etc

           12. 12. Holiday pay

           13. 13. Payments to ministers of religion

           14. 14. Payments to miners and former miners, etc. in lieu of coal

           16. 15. Rewards for assistance with lost or stolen cards

           17. 16. Student loans

           18. 17. Payment of PAYE tax in respect of notional payment

           19. 18. Payments made from the In-Work Emergency Discretion Fund

           20. 19. Payments made from the In-Work Emergency Fund

           21. 20. Up-Front Childcare Fund payments

    4. SCHEDULE 4

       Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003

       1. PART I GENERAL

          1. 1. Interpretation

          2. 2. Multiple employers

          3. 3. Intermediate employers

          4. 4. Employer’s earnings-related contributions

          5. 4A. Intermediaries

          6. 5. Continuation of proceedings etc.

       2. PART II DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS

          1. 6. Deduction of earnings-related contributions

          2. 7. Calculation of deduction

          3. 8. Records where liability transferred from secondary contributor to employed earner: relevant employment income

          4. 9. Certificate of contributions paid

       3. PART III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

          1. 10. Payment of earnings-related contributions monthly by employer

          2. 11. Payments of earnings-related contributions quarterly by employer

          3. 11A. Payments of earnings-related contributions in respect of retrospective earnings

          4. 12. Payment of earnings-related contributions by employer (further provisions)

          5. 13. Payment of Class 1B contributions

          6. 14. Employer failing to pay earnings-related contributions

          7. 15. Specified amount of earnings-related contributions payable by the employer

          8. 16. Recovery of earnings-related contributions or Class 1B contributions

          9. 17. Interest on overdue earnings-related contributions or Class 1B contributions

          10. 17A. Application of paragraphs 16 and 17 in cases of wilful failure to pay

          11. 18. Payment of interest on repaid earnings-related contributions or Class 1B contributions

          12. 19. Repayment of interest

          13. 20. Remission of interest for official error

          14. 21. Application of paragraphs 10, 12, 16, 17, 18, 19 and 20

          15. 22. Return by employer at end of year

          16. 23. Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.

          17. 24. Special return by employer at end of voyage period

          18. 25. Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order

          19. 26. Inspection of employer’s records

          20. 27. Death of an employer

          21. 28. Succession to a business, etc

          22. 29. Payments by cheque

       4. PART 3A DEBTS OF MANAGED SERVICE COMPANIES

          1. 29A. Interpretation of this Part

          2. 29B. Relevant contributions debts of managed service companies

          3. 29C. Transfer of debt of managed service company

          4. 29D. Time limits for issue of transfer notices

          5. 29E. Contents of transfer notice

          6. 29F. Payment of the specified amount

          7. 29G. Appeals

          8. 29H. Procedure on appeals

          9. 29J. Withdrawal of transfer notices

          10. 29K. Application of Part 6 of the Taxes Management Act 1970

          11. 29L. Repayment of surplus amounts

       5. PART IV ASSESSMENT AND DIRECT COLLECTION

          1. 30. Provisions for direct payment

          2. 31. Direct collection involving deductions working sheets

    5. SCHEDULE 5

       ELECTIONS ABOUT SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES

       1. 1. (1) An election for the purposes of paragraph 3B(1) of...

       2. 2. (1) An election to which this Schedule applies shall be...

       3. 3. (1) Where an election to which this Schedule applies has...

    6. SCHEDULE 6

       1. PART 1 PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS FOR THE PURPOSES OF SECTION 116(3) OF THE ACT

          1. 1. Any of the regular naval, military or air forces of...

          2. 2. Royal Fleet Reserve.

          3. 3. Royal Naval Reserve.

          4. 4. Royal Marines Reserve.

          5. 5. Army Reserve.

          6. 6. Territorial Army.

          7. 7. Royal Air Force Reserve.

          8. 8. Royal Auxiliary Air Force.

          9. 9. The Royal Irish Regiment, to the extent that its members...

       2. PART II ESTABLISHMENTS AND ORGANISATIONS OF WHICH HER MAJESTY’S FORCES SHALL NOT CONSIST

          1. 10. By virtue of regulation 140, Her Majesty’s forces shall not...

    7. SCHEDULE 7

       Corresponding Northern Ireland Enactments

       1. 1. In this Schedule— “the 1998 Order” means the Social Security...

       2. PART I ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN

       3. PART II ENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN

    8. SCHEDULE 8

       REVOCATIONS

       1. PART I REVOCATIONS APPLICABLE TO GREAT BRITAIN OR TO THE UNITED KINGDOM

       2. PART II REVOCATIONS APPLICABLE TO NORTHERN IRELAND

15. Explanatory Note