Chwilio Deddfwriaeth

The Social Security (Contributions) Regulations 2001

Changes over time for: Paragraph 10

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Version Superseded: 06/05/2014

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Payment of earnings-related contributions monthly by employerU.K.

10.—(1) Subject to [F1sub-paragraph (1A) and] paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the [F2Inland Revenue] within 14 days [F3or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, within 17 days] of the end of every F4... tax month.

[F5(1A) This paragraph does not apply in respect of amounts of retrospective earnings.]

(2) The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of [F6general earnings] paid by the employer in that F7... tax month, [F8(and, where required, reported under paragraph 21A or 21D)] other than amounts deductible under paragraph 7(2) which he did not deduct and amounts which he deducted under the Compensation of Employers RegulationsF9....

(3) For the purposes of sub-paragraph (2), if two or more payments of [F10general earnings] fall to be aggregated, the employer shall be treated as having deducted from the last of those payments the amount of any earnings-related contributions deductible from those payments which he did not deduct from the earlier payments.

[F11(3A) The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) applies[F12, or failures rectified under paragraph 21EA(2)].]

Textual Amendments

F12Words in Sch. 4 para. 10(3A) inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 7

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