The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013

Real time returns

28.  After paragraph 12 insert—

“12A.   Whether, during the period since the employer last made a return under paragraph 21A or 21D of Schedule 4 containing information about the employee—

(a) the employee has been absent from the employment because of a trade dispute at the employer’s place of work, or

(b) the employee has been absent from the employment without pay for any other reason.

12B.   In cases—

(a) falling within paragraph 30 of Schedule 4, or

(b) where the employer has no obligation to deduct or repay tax in accordance with regulation 21 of the PAYE Regulations

the amount of the payment after statutory deductions, being the amount of the payment referred to in paragraph 3 minus the total amount of primary Class 1 contributions for the period (see paragraph 10(c)) minus the value of the deduction due under the Education (Student Loans) (Repayment) Regulations 2009(1) or the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009(2).

12C.   The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.

12D.   The value of any deductions made from the payment which do not otherwise fall to be reported under Schedule 4.”.

(1)

S.I. 2009/470, as amended by S.I. 2010/661, 2011/784, 2012/836 and 2012/1309.

(2)

S.R. (NI) 2009 No. 128, as amended by S.R. (N.I.) 2010 No. 90, S.R. (N.I.) 2011 No. 137 and S.R. (N.I.) 2012 No. 136.