- Latest available (Revised)
- Original (As made)
The Social Security (Contributions) Regulations 2001, Paragraph 31 is up to date with all changes known to be in force on or before 15 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
31.—(1) In any case falling within paragraph 30, F1... sub-paragraphs (2) to (8) shall apply.
(2) The employee F2... shall record on [F3a working sheet] his name, national insurance number and category letter indicated by [F4HMRC], and whenever, in respect of an employment such as is specified in paragraph 30, the employee receives any F5[F6... earnings] during [F7the relevant tax year], he shall also record on that working sheet the amount of the [F6earnings], the date on which he received them, and the earnings-related contributions payable by him in respect of those [F6earnings ].
(3) Not later than the time for the payment of income tax, if any, the employee shall pay to [F4HMRC] the amount of the earnings-related contributions payable by the employee in respect of the F5[F8 ... earnings] which have been received by him and for which the income tax is or would have been payable.
[F9(3A) Before 20 May 2014 the employee must deliver to HMRC a return in the prescribed form for the tax year 2013-14 showing the following information:
(a)the total amount of the F5... earnings and earnings-related contributions payable during the tax year 2013-14,
(b)the appropriate category letter,
(c)the employee’s name and address, and
(d)the employee’s national insurance number, and
the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.]
(4) If, by the time specified in sub-paragraph (3), the employee has paid no amount of earnings-related contributions to [F4HMRC] in respect of the F5[F10 ... earnings] mentioned in that sub-paragraph, and [F4HMRC] is unaware of the amount, if any, which the employee is liable so to pay, or if an amount has been paid but [F4HMRC] is not satisfied that it is the full amount which the employee is liable to pay to him in respect of those [F10earnings], sub-paragraph (5) applies.
(5) If this sub-paragraph applies, [F4HMRC] may give notice to the employee requiring him to render, within the time limited in the notice, a return in the prescribed form containing particulars of all F5[F11 ... earnings] received by him during the period specified in the notice and such other particulars affecting the calculations of the earnings-related contributions payable in respect of the [F11earnings] in question as may be specified in the notice, and in such a case the provisions of—
(a)paragraph 14 regarding the ascertaining and certifying by [F4HMRC] of earnings-related contributions payable by an employer, and
(b)paragraph 16 regarding the recovery of those contributions.
shall apply with the necessary modifications for the purposes of ascertaining, certifying and recovering the earnings-related contributions payable by the employee.
(6) If the employee ceases to receive F5[F12 ... earnings] falling within sub-paragraph (2), he shall immediately render to [F13[F4HMRC], in such form as they may prescribe], a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the appropriate category letter, the last date on which he received any such [F12earnings], the total of those [F12earnings] and the earnings-related contributions payable from the beginning of the year to that date.
(7) [F14Before 20th May following] the end of the year, the employee shall (unless sub-paragraph (6) has applied) render to [F15[F4HMRC], in such form as they may prescribe], a return showing such particulars as they may require for the identification of the employee, the year to which the return relates, the total of the F5[F16 ... earnings] and earnings-related contributions payable during the year, together with the appropriate category letter, and the provisions of paragraph 22(5) regarding the certification and recovery of earnings-related contributions remaining unpaid by an employer for any year shall apply in the case of any earnings-related contributions remaining unpaid by the employee.
[F17(7A) Where a liability arises to pay contributions in respect of retrospective earnings relating to a closed tax year, the [F18employee] shall render a replacement return for the closed tax year before 20th May following the end of the year in which the relevant retrospective contributions regulations came into force in accordance with sub-paragraph (7), setting out the revised earnings and earnings-related contributions.
(7B) Where sub-paragraph (7A) applies, the [F18employee] shall amend the relevant deductions working sheet or where necessary prepare one in accordance with sub-paragraph (2)]
(8) The employee shall retain deductions working sheets F19... for not less than three years after the end of the year to which they relate.
(9) [F20Section 98A of the Taxes Management Act 1970 (special penalties in the case of certain returns) and Schedule 24 to the Finance Act 2007 (penalties for errors) as that Schedule applies to income tax returns] as modified by the provisions of paragraph 7 to Schedule 1 to the Act, shall apply in relation to the requirement to make a return contained in sub-paragraphs [F21[F22(3A)] and (7A)].
Textual Amendments
F1Words in Sch. 4 para. 31(1) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(a)
F2Words in Sch. 4 para. 31(2) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(i)
F3Words in Sch. 4 para. 31(2) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(ii)
F4Word in Sch. 4 para. 31 substituted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(a)
F5Word in Sch. 4 para. 31 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(6)
F6Words in Sch. 4 para. 31(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), 33(2)(b)
F7Words in Sch. 4 para. 31(2) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(b)(iii)
F8Words in Sch. 4 para. 31(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(c)
F9Sch. 4 para. 31(3A) inserted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(c)
F10Words in Sch. 4 para. 31(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(d)
F11Words in Sch. 4 para. 31(5) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(e)
F12Words in Sch. 4 para. 31(6) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(f)(i)
F13Words in Sch. 4 para. 31(6) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(f)(ii)
F14Words in Sch. 4 para. 31(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(g)(i)
F15Words in Sch. 4 para. 31(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(g)(ii)
F16Words in Sch. 4 para. 31(7) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 33(2)(g)(iii)
F17Sch. 4 para. 31(7A)(7B) inserted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(b)
F18Word in Sch. 4 para. 31(7A)(7B) substituted (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, 21(3)
F19Words in Sch. 4 para. 31(8) omitted (6.4.2014) by virtue of The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(d)
F20Words in Sch. 4 para. 31(9) substituted (1.4.2008) by The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (S.I. 2008/636), regs. 1(3)(a), 7(b)
F21Words in Sch. 4 para. 31(9) substituted (6.4.2007) by The Social Security Contributions (Consequential Provisions) Regulations 2007 (S.I. 2007/1056), regs. 1, 8(16)(c)
F22Word in Sch. 4 para. 31(9) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 10(e)
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: