The Social Security (Contributions) Regulations 2001

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Certificate of contributions paidU.K.

9.—(1) Where the employer is required to give the employee a certificate in accordance with [F1regulation 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 thresholdF3...;

(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 [F4current upper earnings limit]F5...;

F6(ca). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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;

[F7(f)the amount of statutory maternity pay paid to the employee;

[F8(g)the amount of F9... statutory paternity pay paid to the employee;

F10(ga). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11...]

(h)the amount of statutory adoption pay paid to the employee[F12; F13...]

(i)the amount of statutory shared parental pay paid to the employee;][F14; and

(j)the amount of statutory parental bereavement pay paid to the employee;]

and shall enter the amounts under [F15paragraph (e)] under the appropriate category letter indicated by the [F16Inland Revenue].

(2) Where the employer is not required to give the employee a certificate in accordance with [F17regulation 67 of the PAYE Regulations], because no tax has been deducted from the employee’s [F18relevant payments] during the year concernedF19..., [F20but 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).]

[F21(3) In sub-paragraph (2), “relevant payments” has the meaning given in the PAYE Regulations.]

Textual Amendments

F1Words 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)

F2Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.

F3Words in Sch. 4 para. 9(1)(b) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(i) (with reg. 20)

F4Words in Sch. 4 para. 9(1)(c) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(ii)(aa) (with reg. 20)

F5Words in Sch. 4 para. 9(1)(c) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(ii)(bb) (with reg. 20)

F6Sch. 4 para. 9(1)(ca) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(iii) (with reg. 20)

F7Sch. 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)

F8Sch. 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)

F9Word in Sch. 4 para. 9(1)(g) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3) (with reg. 9)

F10Sch. 4 para. 9(1)(ga) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(a) (with reg. 9)