PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS
3. Earnings period for earnings normally paid or treated as paid at regular intervals
4. Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals
5. Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act
6. Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths
7. Treatment of earnings paid otherwise than at regular intervals
9. Earnings period for statutory maternity pay, ordinary and additional statutory paternity pay, statutory adoption pay and statutory sick pay paid by the Board
14. Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer
15. Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability
17. Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors
22A.Amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles
22B.Amounts to be treated as earnings: Part 7A of ITEPA 2003
23. Manner of making sickness payments treated as remuneration
24. Calculation of earnings for the purposes of earnings-related contributions
This is subject to the provisions of Schedule 2 (calculation...
25. Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
28. Liability for Class 1 contributions in respect of earnings normally paid after pensionable age
29. Liability for Class 1 contributions of persons over pensionable age
31.Practices avoiding or reducing liability for contributions
The provision of this regulation does not limit the operation...
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
34. Class 1A contributions payable where two or more cars are made available concurrently
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
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
37. Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners
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
40. Prescribed general earnings in respect of which Class 1A contributions not payable
44. Application for, and duration and cancellation of, certificates of exception
46. Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions
49A.Conditions relating to Class 3 contributions: transfers to the Communities’ pension scheme
50. Class 3 contributions not paid within prescribed periods
50C.Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17
52A.Return of contributions paid in excess of maxima prescribed in regulation 21
54. Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate
55A.Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes
59. Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply
PART 6 LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)
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
61. Voluntary Class 2 contributions not paid within permitted period
61A.Voluntary Class 2 contributions: tax years 1993-94 to 2007-08
61B.Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17
63. Class 2 contributions paid late in accordance with a payment undertaking
63A.Collection of unpaid Class 2 contributions through PAYE code
64. Class 2 and Class 3 contributions paid within a month from notification of amount of arrears
65. Class 2 and Class 3 contributions paid late through ignorance or error
65ZA.Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed
65A.Amount of Class 3 contributions payable by virtue of regulation 50A
65B.Amount of Class 3 contributions payable after issue of a full gender recognition certificate
65C.Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06
65D.Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07
PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS
66. Notification of national insurance numbers to secondary contributors
67. Collection and recovery of earnings-related contributions, and Class 1B contributions
67A—.Penalty for failure to make payments on time: Class 1 contributions
67B.Penalty for failure to make payments on time: Class 1A and Class 1B contributions
68. Other methods of collection and recovery of earnings-related contributions
69. Transfer of liability from secondary contributor to employed earner: relevant employment income
72. Provisions relating to a Class 1A contribution due on succession to business
73. Provisions relating to Class 1A contribution due on cessation of business
81. Penalties for failure to make a return and incorrect returns
82. Application of the Management Act to penalties for failure to make a return and incorrect returns
83. Set-off of Class 1A contributions falling to be repaid against earnings-related contributions
83A.Requirement to give security or further security for amounts of Class 1A contributions
84. Special provisions relating to primary Class 1 contributions
85. Exception in relation to earnings to which regulation 84 applies
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
87. Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or before 5th April 2009
87A.Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or after 6th April 2009
89. Method of, and time for, payment of Class 2 and Class 3 contributions etc.
90. Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions
91. Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom
92. Exception of divers and diving supervisors from liability for Class 4 contributions
93. Exception of persons under the age of 16 from liability for Class 4 contributions
94.Exception from Class 4 liability in respect of earnings from employed earner’s employment chargeable to income tax under Schedule D.
94A.Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D
95. Deferment of Class 4 liability where such liability is in doubt
97. General conditions for application for, and issue of, certificates of exception and deferment
99. Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment
100. Annual maximum of Class 4 contributions due under section 15 of the Act
101. Disposal of Class 4 contributions under section 15 of the Act which are not due
102. Repayment of Class 4 contributions under section 15 of the Act which are not due
103. Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners
104. Notification of national insurance number and recording of category letter on deductions working sheet
105. Calculation of earnings for the purposes of special Class 4 contributions
106. Notification and payment of special Class 4 contributions due
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
109. Disposal of special Class 4 contributions paid in excess or error
110. Return of special Class 4 contributions paid in excess or error
PART 9 SPECIAL CLASSES OF EARNERS
116. Modification of section 162(5) of the Administration Act
120. Earnings periods for mariners and apportionment of earnings
121. Calculation of earnings-related contributions for mariners
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
Case D— Married Women and Widows
129. Continuation of elections under regulation 91 of the 1975 Regulations
131. Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage
134. Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975
135. Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965
136. Special transitional provisions regarding deemed elections
137. Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136
PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS
CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES
2. Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 3
3. Valuation of beneficial interest in units in a unit trust scheme
4. Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3
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
7. Convertible and restricted interests in securities and convertible and restricted securities
9. Assignment or release of right to acquire shares where neither right nor shares readily convertible
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
11.Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999
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
13. Apportionment of a payment to a retirement benefits scheme for the benefit of two or more people
15. Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners
PART III PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND
PART IV PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND
PART V CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND
1.(1) Subject to sub-paragraph (2), a non-cash voucher provided, to...
2.A non-cash voucher which is not treated as general earnings...
3.A non-cash voucher exempted from liability to income tax under...
5A.A non-cash voucher in respect of which no liability to...
5B.A non-cash voucher in respect of which no liability to...
7.Qualifying childcare vouchers for employees who joined a scheme before 6th April 2011
7A.Qualifying childcare vouchers for employees who joined a scheme on or after 6th April 2011, or before 6th April 2011 where there has been a break in employment or a 52 week break in receiving vouchers recommencing on or after 6th April 2011
9.A non-cash voucher providing for health screening or medical check-ups...
PART VI PENSIONS AND PENSION CONTRIBUTIONS
2. Contributions to, and benefits from, registered pension schemes
5. Payments to pension previously taken into account in calculating earnings
6. Payments in good faith to scheme solely for providing approved benefits.
7. Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements
8.Contributions to, and benefits from, employer-financed retirement benefits schemes
9.Contributions to, and pension payments from, employer-financed pension only schemes
10.Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes
11.Superannuation funds to which section 615(3) of the Taxes Act applies
PART VII PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES
PART VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT
1. Travelling, relocation and incidental expenses disregarded
3B.Travel where directorship held as part of a trade or profession
4B.Travel costs and expenses where duties performed abroad: earner’s travel
4C.Travel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel
4D.Foreign accommodation and subsistence costs and expenses (overseas employments)
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
6. Travelling expenses of workers on offshore gas and oil rigs
7. Payments connected with cars and vans and exempt heavy goods vehicles provided for private use
7B.Qualifying amounts of mileage allowance payment in respect of cycles
9. Specific and distinct payments of, or towards, expenses actually incurred
10. council tax or water or sewerage charges on accommodation provided for employee’s use
council tax or water or sewerage charges on accommodation provided for employee’s use
11. rates or water or sewerage charges on accommodation provided for employee’s use
rates or water or sewerage charges on accommodation provided for employee’s use
13. Commonwealth War Graves Commission and British Council: extra cost of living allowance
PART IX Incentives by way of securities.
1. Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded
7A.Securities and interests in securities which are not readily convertible assets
9. Restricted securities and restricted interests in securities
10. Conditional interest in shares: gains from exercise etc. of share options
12. Convertible shares: gains from the exercise etc. of share options
14. Shares acquired under options granted before 9th April 1998
16. Exercise of replacement share options where original option acquired before 6th April 1999
17.Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16
PART X MISCELLANEOUS AND SUPPLEMENTAL
2. Payments on account of sums already included in the computation of earnings
3. Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act
7. Sickness payments attributable to contributions made by employed earner
8. Expenses and other payments not charged to income tax under miscellaneous exemptions
9. VAT on the supply of goods and services by employed earner
11. Fees and subscriptions to professional bodies, learned societies etc
14. Payments to miners and former miners, etc. in lieu of coal
22.Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme
24.Advice relating to proposed employee shareholder agreements
Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003
10. Payment of earnings-related contributions monthly by employer
11. Payments of earnings-related contributions quarterly by employer
11ZA.Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) or 21EA(3)
11A.Payments of earnings-related contributions in respect of retrospective earnings
12. Payment of earnings-related contributions by employer (further provisions)
12A.Whether, during the period since the employer last made a...
12B.In cases— (a) falling within paragraph 30 of Schedule 4,...
12D.The value of any deductions made from the payment which...
15. Specified amount of earnings-related contributions payable by the employer
16. Recovery of earnings-related contributions or Class 1B contributions
17. Interest on overdue earnings-related contributions or Class 1B contributions
17A.Application of paragraphs 16 and 17 in cases of wilful failure to pay
18. Payment of interest on repaid earnings-related contributions or Class 1B contributions
21A.Real time returns of information about payments of general earnings
21AA.Employees in respect of whom employer is not required to maintain a deductions worksheet
21AD.Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
21B.Modification of the requirements of paragraph 21A: notional payments
21C.Relationship between paragraph 21A and aggregation of earnings
21CA.Notifications of payments of general earnings to and by providers of certain electronic payment methods
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.
25. Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order
26. Retention by employer of contribution and election records
26A.Certificate of employer's liability to pay contributions after inspection of documents
1.The information specified in this Schedule is as follows and...
2A.For the purposes of paragraph 2, the references in paragraphs...
4.For the purposes of assessing earnings-related contributions based on the...
5.Where— (a) the earner is concurrently employed in more than...
6.The appropriate category letter or, as the case may be,...
9.Where regulation 8(2) applies and the appointment was in the...
12.If the employee’s employment is contracted-out or was contracted-out at...
17.Where additional statutory paternity pay has been paid during the...
Additional information about payments
1.The amounts specified in this Schedule are as follows and...
3.In respect of ordinary statutory paternity pay paid during the...
4.In respect of additional statutory paternity pay paid during the...
5.In respect of statutory adoption pay paid during the year...
7.Regional secondary contributions holiday for new businesses
ELECTIONS ABOUT SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES