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The Social Security (Contributions) (Amendment No. 3) Regulations 2012

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Changes over time for: Section 7

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There are currently no known outstanding effects for the The Social Security (Contributions) (Amendment No. 3) Regulations 2012, Section 7. Help about Changes to Legislation

Payments of earnings-related contributions quarterly by employerU.K.

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7.  In paragraph 11 of Schedule 4 (payment of earnings related contributions quarterly by employer)—

(a)in sub-paragraph (2), after “tax quarter” insert “ (and, where required, reported under paragraph 21A or 21D) ”;

(b)after sub-paragraph (3) insert—

(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.; and

(c)in sub-paragraph (4), in the definition of “P”, before “68” insert “ 67G or ”.

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