The Social Security (Contributions) Regulations 2001

Certificate of contributions paid U.K.

9.—(1) Where the employer is required to give the employee a certificate in accordance with [F1 regulation 67 of the PAYE Regulations (information to employees about payments and tax deducted (Form P 60))], the employer shall enter on the certificate, in respect of the year to which the certificate relates—

(a) the amount of any earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;

(b) the amount of any earnings in respect of which primary Class 1 contributions were, by virtue of section 6A of the ActF2 , treated as having been paid, which exceed the current lower earnings limit but do not exceed the current primary threshold, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were, by virtue of that section and regulation 127, treated as having been paid at the reduced rate;

(c) the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current primary threshold but do not exceed the [F3 upper accrual point], other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate;

[F4 (ca) the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the upper accrual point but do not exceed the current upper earnings limit, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate;]

(d) the amount of the earnings, if any, recorded under paragraphs (b) and (c), above the current lower earnings limit, in respect of which primary Class 1 contributions were payable or, where section 6A of the Act and regulation 127 applies, were treated as having been paid, at the reduced rate;

(e) the amount of primary Class 1 contributions paid by the employee;

[F5 (f) the amount of statutory maternity pay paid to the employee;

[F6 (g) the amount of ordinary statutory paternity pay paid to the employee;

(ga) the amount of additional statutory paternity pay paid to the employee; and]

(h) the amount of statutory adoption pay paid to the employee;]

and shall enter the amounts under [F7 paragraph (e)] under the appropriate category letter indicated by the [F8 Inland Revenue].

(2) Where the employer is not required to give the employee a certificate in accordance with [F9 regulation 67 of the PAYE Regulations], because no tax has been deducted from the employee’s [F10 relevant payments] during the year concernedF11 ..., [F12 but the employee—

(a) has paid, or

(b) is treated, by virtue of section 6A of the Act, as having paid,

primary Class 1 contributions in that year, the employer shall nevertheless give the employee such a certificate showing the information referred to in sub-paragraph (1).]

[F13 (3) In sub-paragraph (2), “relevant payments” has the meaning given in the PAYE Regulations.]

Textual Amendments

F1 Words in Sch. 4 para. 9(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 31(4)(a)(i)

F2 Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

F3 Words in Sch. 4 para. 9(1)(c) substituted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 4(3)(a)

F4 Sch. 4 para. 9(1)(ca) inserted (6.4.2009) by The Social Security (Contributions) (Amendment) Regulations 2009 (S.I. 2009/111), regs. 1, 4(3)(b)

F5 Sch. 4 para. 9(1)(f)-(h) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(a)

F6 Sch. 4 para. 9(1)(g)(ga) substituted for Sch. 4 para. 9(1)(g) (14.11.2010) by The Social Security (Contributions) (Amendment No. 5) Regulations 2010 (S.I. 2010/2450), regs. 1, 4(3)

F7 Words in Sch. 4 para. 9(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(b)

F8 Words in Sch. 4 para. 9(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 31(4)(a)(ii)

F9 Words in Sch. 4 para. 9(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 31(4)(b)(i)

F10 Words in Sch. 4 para. 9(2) substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 22(a)

F11 Words in Sch. 4 para. 9(2) omitted (6.4.2010) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 10

F12 Words in Sch. 4 para. 9(2) substituted (10.6.2003) by The Social Security (Contributions) (Amendment No. 4) Regulations 2003 (S.I. 2003/1337), regs. 1(1), 3(2)

F13 Sch. 4 para. 9(3) inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 22(b)