The Social Security (Contributions) (Amendment No. 4) Regulations 2009

Amendment of the Social Security (Contributions) Regulations 2001

8.  In regulation 90P (penalties and appeals)—

(a) in paragraph (1) for “specified information” substitute “a paragraph 22 return”,

(b) for paragraph (2) substitute the following—

“(2) Table 2 sets out the penalties for employers for the tax year ending 5th April 2010, depending on the number of employees for whom particulars should have been included with the paragraph 22 return.

Table 2

Penalties: tax year ending 5th April 2010

1 Number of employees for whom particulars should have been included with the return	2 Penalty
1-5 6-49 50-249 250-399 400-499 500-599 600-699 700-799 800-899 900-999 1000 or more	0 £100 £600 £900 £1200 £1500 £1800 £2100 £2400 £2700 £3000

(2A) Table 3 sets out the penalties for employers for the tax years ending 5th April 2011 and subsequent years, depending on the number of employees for whom particulars should have been included with the paragraph 22 return.

Table 3

Penalties: tax year ending 5th April 2011 and subsequent years

1 Number of employees for whom particulars should have been included with the return	2 Penalty
1-5 6-49 50-249 250-399 400-499 500-599 600-699 700-799 800-899 900-999 1000 or more	£100 £300 £600 £900 £1200 £1500 £1800 £2100 £2400 £2700 £3000”

(c) in paragraph (3)—

(i) in sub-paragraph (a) for “specified information” substitute “paragraph 22 return”, and

(ii) for sub-paragraph (b) substitute—

“(b) been subject to a penalty for failing to comply with regulation 205 of the PAYE Regulations (mandatory use of electronic communication for delivering relevant annual returns) in relation to the same tax year.”.