The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 No. 128

Regulations 54B and 54E

[F1 SCHEDULE 2 N.I. Real time returns

Textual Amendments

F1 Sch. 2 inserted (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2012 (S.R. 2012/136), regs. 1, 22

Information about the employer and employee N.I.

1.   The information specified in paragraphs 2 to 4 and 8 to 14 of Schedule A1 (Real time returns) to the PAYE Regulations.

Information about payments to the employee, etc N.I.

2.   The total amount of repayments deducted in the earnings period in which the return is made.

3.   The total amount of repayments deducted for the tax year from the earnings paid to the employee.

4.   In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 2 and 3 need only be provided when the final payment of earnings in the earnings period is made.

Information on the commencement of employment N.I.

5.   If the return is the first return in respect of the employee in this employment, an indication that student loan deductions are required.]