The Social Security (Contributions) Regulations 2001

1 Citation, commencement and interpretation

PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

2 Earnings periods

3 Earnings period for earnings normally paid or treated as paid at regular intervals

4 Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals

5 Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act

6 Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths

7 Treatment of earnings paid otherwise than at regular intervals

8 Earnings periods for directors

9 Earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay and statutory sick pay paid by the Board

10 Earnings limits and thresholds

11 Prescribed equivalents

12 Calculation of earnings-related contributions

13 General provisions as to aggregation

14 Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer

15 Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability

16 Aggregation of earnings paid after pensionable age

17 Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors

18 Change of earnings period

19 Holiday payments

20Joint employment of spouses or civil partners

21 Annual maxima for those with more than one employment

22 Amounts to be treated as earnings

22AAmounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles

22BAmounts to be treated as earnings: Part 7A of ITEPA 2003

23 Manner of making sickness payments treated as remuneration

24 Calculation of earnings for the purposes of earnings-related contributions

This is subject to the provisions of Schedule 2 (calculation...

25 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

26 Certain payments by trustees to be disregarded

27 Payments to directors which are to be disregarded

28 Liability for Class 1 contributions in respect of earnings normally paid after pensionable age

29 Liability for Class 1 contributions of persons over pensionable age

30 Abnormal pay practices

31Practices avoiding or reducing liability for contributions

The provision of this regulation does not limit the operation...

PART 3 CLASS 1A CONTRIBUTIONS

32 Interpretation for the purposes of this Part

33 Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner’s family or household in certain circumstances

34 Class 1A contributions payable where two or more cars are made available concurrently

35 Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earners

36 Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earners

37 Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners

38 Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travel

39 Calculation of Class 1A contributions

40 Prescribed general earnings in respect of which Class 1A contributions not payable

40AException from liability to pay Class 1A contributions in respect of an amount representing an amount on which Class 1 or Class 1A contributions have already been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014

PART 4 CLASS 1B CONTRIBUTIONS

41 Calculation of Class 1B contributions

42 Exception from liability to pay Class 1B contributions

PART 5 EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)

43 Exception from liability for Class 2 contributions

44 Application for, and duration and cancellation of, certificates of exception

45 Earnings for the purposes of certificates of exception

46 Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions

47 Return of Class 2 contributions paid by low earners

48 Class 3 contributions

49 Precluded Class 3 contributions

49AConditions relating to Class 3 contributions: transfers to the Communities’ pension scheme

50 Class 3 contributions not paid within prescribed periods

50AClass 3 contributions: tax years 1996-97 to 2001-02

50BClass 3 contributions: tax years 1993-94 to 2007-08

50CClass 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

51 Disposal of contributions not properly paid

52 Return of contributions paid in error

52AReturn of contributions paid in excess of maxima prescribed in regulation 21

53 Return of contributions: further provisions

54 Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate

55 Repayment of Class 1A contributions

55ARepayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes

56 Return of precluded Class 3 contributions

57 Calculation of return of contributions

58 Reallocation of contributions for benefit purposes

59 Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply

PART 6 LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

60 Treatment for the purpose of contributory benefit of unpaid primary Class 1 contributions where no consent, connivance or negligence on the part of the primary contributor

61 Voluntary Class 2 contributions not paid within permitted period

61AVoluntary Class 2 contributions: tax years 1993-94 to 2007-08

61BVoluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

62 Payment of contributions after death of contributor

63 Class 2 contributions paid late in accordance with a payment undertaking

63ACollection of unpaid Class 2 contributions through PAYE code

64 Class 2 and Class 3 contributions paid within a month from notification of amount of arrears

65 Class 2 and Class 3 contributions paid late through ignorance or error

65ZAAmounts of Class 2 and Class 3 contributions in certain cases where earnings removed

65AAmount of Class 3 contributions payable by virtue of regulation 50A

65BAmount of Class 3 contributions payable after issue of a full gender recognition certificate

65CLate payment of voluntary Class 2 and 3 contributions for tax year 2005-06

65DLate payment of voluntary Class 2 and 3 contributions for tax year 2006-07

PART 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

66 Notification of national insurance numbers to secondary contributors

67 Collection and recovery of earnings-related contributions, and Class 1B contributions

67A—Penalty for failure to make payments on time: Class 1 contributions

67BPenalty for failure to make payments on time: Class 1A and Class 1B contributions

68 Other methods of collection and recovery of earnings-related contributions

69 Transfer of liability from secondary contributor to employed earner: relevant employment income

70 Payment of Class 1A contributions

71 Due date for payment of a Class 1A contribution

72 Provisions relating to a Class 1A contribution due on succession to business

73 Provisions relating to Class 1A contribution due on cessation of business

74 Employer failing to pay a Class 1A contribution

75 Specified amount of a Class 1A contribution

76 Interest on an overdue Class 1A contribution

77 Payment of interest on a repaid Class 1A contribution

78 Repayment of interest paid on a Class 1A contribution

79 Remission of interest on a Class 1A contribution

80 Return by employer

80AReturns rendered electronically on another’s behalf

81 Penalties for failure to make a return and incorrect returns

82 Application of the Management Act to penalties for failure to make a return and incorrect returns

83 Set-off of Class 1A contributions falling to be repaid against earnings-related contributions

83ARequirement to give security or further security for amounts of Class 1A contributions

84 Special provisions relating to primary Class 1 contributions

85 Exception in relation to earnings to which regulation 84 applies

86 Special provisions relating to culpable employed earners and to secondary contributors or employers exempted by treaty etc., from enforcement of the Act or liability under it

87 Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or before 5th April 2009

87ANotification of commencement or cessation of payment of Class 2 or Class 3 contributions on or after 6th April 2009 but before 6th April 2015

87AANotification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015

87BPenalty for failure to notify

87DReduction of penalty for disclosure

87ESpecial reduction

87FNotice of decision etc.

87GDouble jeopardy

88 Notification of change of address

89 Method of, and time for, payment of Class 2 and Class 3 contributions etc.

89AClass 2 contributions for tax years up to 2014-15

90 Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions

90ZAClass 2 contributions - maternity allowance

PART 7AElectronic Communications

90AWhether information has been delivered electronically

90BProof of content of electronic delivery

90CProof of identity of person sending or receiving electronic delivery

90DInformation sent electronically on behalf of a person

90EProof of delivery of information sent electronically

90FProof of payment sent electronically

90GUse of unauthorised method of electronic communications

90HMandatory electronic payment

90IEmployer in default if specified payment not received by applicable due date

90JDefault notice and appeal

90KDefault surcharge

90LSurcharge notice and appeal

90MParagraph 22 return and specified payments

90NMandatory use of electronic communications

90OStandards of accuracy and completeness

90PPenalties and appeals

90QAppeals: supplementary provisions

90RInterpretation

PART 8 CLASS 4 CONTRIBUTIONS

91 Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom

92 Exception of divers and diving supervisors from liability for Class 4 contributions

93 Exception of persons under the age of 16 from liability for Class 4 contributions

94Exception from Class 4 liability in respect of earnings from employed earner’s employment chargeable to income tax under Schedule D.

94AException from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D

94BLiability of a partner in an AIFM firm for Class 4 contributions

95 Deferment of Class 4 liability where such liability is in doubt

96 Application for deferment of Class 4 liability

97 General conditions for application for, and issue of, certificates of exception and deferment

98 Revocation of certificates of exception and deferment

99 Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment

100 Annual maximum of Class 4 contributions due under section 15 of the Act

101 Disposal of Class 4 contributions under section 15 of the Act which are not due

102 Repayment of Class 4 contributions under section 15 of the Act which are not due

103 Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners

104 Notification of national insurance number and recording of category letter on deductions working sheet

105 Calculation of earnings for the purposes of special Class 4 contributions

106 Notification and payment of special Class 4 contributions due

107 Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act

108 Annual maximum of special Class 4 contribution

109 Disposal of special Class 4 contributions paid in excess or error

110 Return of special Class 4 contributions paid in excess or error

PART 9 SPECIAL CLASSES OF EARNERS

Case A— Airmen

111 Interpretation

112 Modification of employed earner’s employment

113 Application of the Act and regulations

Case B— Continental Shelf

114 Application to employment in connection with continental shelf of Part I of the Act and so much of Part VI of the Act as relates to contributions

Continental shelf workers: provisions relating to certificates

114AApplication for certificate

114BUKCS continental shelf workers certificate holder: obligations and responsibilities

114C UKCS oil field licensee certificate

114DInterpretation of regulations 114 to 114C

Case C— Mariners

115 Interpretation

116 Modification of section 162(5) of the Administration Act

117 Conditions of domicile or residence

118 Modification of employed earner’s employment

119 Modification of section 9(2) of the Act

120 Earnings periods for mariners and apportionment of earnings

121 Calculation of earnings-related contributions for mariners

122 Prescribed secondary contributors

123 Payments to be disregarded

124 Application of the Act and regulations

125 Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions

Case D— Married Women and Widows

126 Interpretation

127 Elections by married women and widows

128 Duration of effect of election

129 Continuation of elections under regulation 91 of the 1975 Regulations

130 Continuation of elections on widowhood

131 Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage

132 Class 3 contributions

133 Certificates of election

134 Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975

135 Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965

136 Special transitional provisions regarding deemed elections

137 Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136

139 Modification of the Act

Case E— Members of the Forces

140 Establishments and organisations of which Her Majesty’s forces are taken to consist

141 Treatment of serving members of the forces as present in Great Britain

142 Treatment of contributions paid after that date

143 Special provisions concerning earnings-related contributions

144 Application of the Act and regulations

Case F— Residence and Persons Abroad

145 Condition as to residence or presence in Great Britain or Northern Ireland

146 Payment of contributions for periods abroad

147 Class 2 and Class 3 contributions for periods abroad

148 Conditions of payment of Class 2 or Class 3 contributions for periods abroad

148AConditions of payment of Class 3 contributions: transfers to the Communities’ pension scheme

148B(1) This regulation applies, in relation to a tax year,...

148C(1) This regulation applies in relation to a person (P)—...

CASE G— VOLUNTEER DEVELOPMENT WORKERS

149 Interpretation

150 Certain volunteer development workers to be self-employed earners

151 Option to pay Class 2 contributions

152 Special provision as to residence, rate, annual maximum and method of payment

153 Late paid contributions

154 Modification of the Act and these Regulations

PART 10 MISCELLANEOUS PROVISIONS

155 Treatment of contribution week falling in two years

155ADecisions taken by officers of the Inland Revenue in respect of contributions which are prescribed for the purposes of section 8(1)(m) of the Transfer Act

156 Northern Ireland

157 Revocations

SCHEDULE 1 PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

PART I POWERS EXERCISED BY THE TREASURY

PART II POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE

SCHEDULE 2 CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES

1 Calculation of earnings

2 Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 3

3 Valuation of beneficial interest in units in a unit trust scheme

4 Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3

5 Readily convertible assets

6 Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchers

7 Convertible and restricted interests in securities and convertible and restricted securities

8 Convertible interest in shares

9 Assignment or release of right to acquire shares where neither right nor shares readily convertible

10 Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertible

11Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999

11AExercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes

12 Interpretation of paragraphs 9, 10 and 11

13 Apportionment of a payment to a retirement benefits scheme for the benefit of two or more people

14 Valuation of non-cash vouchers

15 Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners

SCHEDULE 3 PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART I INTRODUCTORY

1(1) This Schedule contains provisions about payments which are to...

2 Interpretation

PART II PAYMENTS IN KIND

1 Certain payments in kind to be disregarded

2 Payments by way of assets not to be disregarded

PART III PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

1A readily convertible asset within the meaning of section 702...

2An asset which, in accordance with section 697 of ITEPA...

3Any voucher, stamp or similar document— (a) whether used singularly...

PART IV PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

2 Certain debentures and other securities for loans

3 Loans stocks of public and local authorities

4 Warrants etc for loan stock and debentures

5 Units in collective investment schemes

6 Options to acquire assets, currency, precious metals or other options

7 Contracts for futures

8 Contracts for differences or to secure profit by reference to movements of indices

9 Alcoholic liquor on which duty has not been paid

11 Certificates etc. conferring rights in respect of assets

PART V CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND

1(1) Subject to sub-paragraph (2), a non-cash voucher provided, to...

2A non-cash voucher which is not treated as general earnings...

3A non-cash voucher exempted from liability to income tax under...

4. . . . . . . . . ....

5A non-cash voucher in respect of which no liability to...

5AA non-cash voucher in respect of which no liability to...

5BA non-cash voucher in respect of which no liability to...

6A non-cash voucher to the extent that no liability to...

6AMeal vouchers

6BInterpretation – qualifying childcare vouchers

7Qualifying childcare vouchers for employees who joined a scheme before 6th April 2011

7AQualifying childcare vouchers for employees who joined a scheme on or after 6th April 2011, or before 6th April 2011 where there has been a break in employment or a 52 week break in receiving vouchers recommencing on or after 6th April 2011

8A non-cash voucher provided to or for the benefit of...

9A non-cash voucher providing for health screening or medical check-ups...

PART VI PENSIONS AND PENSION CONTRIBUTIONS

1Pension payments and pension contributions disregarded

2 Contributions to, and benefits from, registered pension schemes

3 Migrant member relief and corresponding relief etc.

4 Funded unapproved retirement benefit schemes.

Funded unapproved retirement benefit schemes.

5 Payments to pension previously taken into account in calculating earnings

6 Payments in good faith to scheme solely for providing approved benefits.

7 Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements

8Contributions to, and benefits from, employer-financed retirement benefits schemes

9Contributions to, and pension payments from, employer-financed pension only schemes

10Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes

10AArmed forces early departure scheme payments

11Superannuation funds to which section 615(3) of the Taxes Act applies

12Independent advice in respect of conversions and transfers of pension scheme benefits

PART VII PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES

1 Payments in respect of training and similar payment disregarded

2 Work-related training

3 Education and training funded by employers

4 New Deal 50plus: employment grant and training credit

5 Retraining courses for recipients of jobseeker’s allowance

6 Payments to Jobmatch participants

7 Vouchers provided to Jobmatch participants

8Employment Retention and Advancement payments

9Return to Work Credit

10Working Neighbourhoods Pilot

11In-Work Credit

12Payments made by employers to earners in full-time attendance at universities &c.

PART VIII TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

1 Travelling, relocation and incidental expenses disregarded

2 Relocation expenses

Relocation expenses

3 Travelling expenses—general

For the purposes of this paragraph— (a) “travel expenses ”...

3ATravel by unpaid directors of not-for-profit companies

3BTravel where directorship held as part of a trade or profession

3CTravel between linked employments

4Travel at start or finish of overseas employment

4ATravel between employments where duties performed abroad

4BTravel costs and expenses where duties performed abroad: earner’s travel

4CTravel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel

4DForeign accommodation and subsistence costs and expenses (overseas employments)

5Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom

6 Travelling expenses of workers on offshore gas and oil rigs

7 Payments connected with cars and vans and exempt heavy goods vehicles provided for private use

7AQualifying amounts of relevant motoring expenditure

7BQualifying amounts of mileage allowance payment in respect of cycles

7CQualifying amounts of passenger payment

8 Car parking facilities

9 Specific and distinct payments of, or towards, expenses actually incurred

10 council tax or water or sewerage charges on accommodation provided for employee’s use

council tax or water or sewerage charges on accommodation provided for employee’s use

11 rates or water or sewerage charges on accommodation provided for employee’s use

rates or water or sewerage charges on accommodation provided for employee’s use

12 Foreign service allowance

12A HM Forces’ Operational Allowance

12B HM Forces’ Council Tax Relief

12C HM Forces’ Continuity of Education Allowance

13 Commonwealth War Graves Commission and British Council: extra cost of living allowance

14 Overseas medical treatment

Overseas medical treatment

14ARecommended medical treatment

15Experts Seconded to European Commission

15AExperts seconded to a body of the European Union

16Expenses of MPs and other representatives

PART IX Incentives by way of securities.

1 Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded

2 Shares in secondary contributor or associated body

3 Rights to acquire securities

3A“Short” share options granted on or after 6th April 1999

4 Enterprise management incentives

5 Priority share allocations

6 Partnership share agreements

Here “partnership share agreement” has the meaning given in paragraph...

7Shares under share incentive plans

7ASecurities and interests in securities which are not readily convertible assets

8 Shares under approved profit sharing schemes

9 Restricted securities and restricted interests in securities

10 Conditional interest in shares: gains from exercise etc. of share options

11 Convertible shares

12 Convertible shares: gains from the exercise etc. of share options

13 Share option gains by directors and employees

14 Shares acquired under options granted before 9th April 1998

15 Assignment or release of option

16 Exercise of replacement share options where original option acquired before 6th April 1999

17Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16

18Payments made to internationally mobile employees

PART X MISCELLANEOUS AND SUPPLEMENTAL

1 Other miscellaneous payments to be disregarded

2 Payments on account of sums already included in the computation of earnings

2APayments connected to amounts within regulation 22B

3 Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act

4 Payments by way of incidental overnight expenses

5 Gratuities and offerings

6 Redundancy payments

7 Sickness payments attributable to contributions made by employed earner

8 Expenses and other payments not charged to income tax under miscellaneous exemptions

9 VAT on the supply of goods and services by employed earner

10 Employee’s indemnity insurance

11 Fees and subscriptions to professional bodies, learned societies etc

13 Payments to ministers of religion

14 Payments to miners and former miners, etc. in lieu of coal

Payments to miners and former miners, etc. in lieu of coal

15Rewards for assistance with lost or stolen cards

16Student loans

17Payment of PAYE tax in respect of notional payment

18Payments made from the In-Work Emergency Discretion Fund

19Payments made from the In-Work Emergency Fund

20Up-Front Childcare Fund payments

21Better off in Work Credit payments

22Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme

23Fees relating to the Disclosure and Barring Service

24Advice relating to proposed employee shareholder agreements

25Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014

SCHEDULE 4 Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003

1 Interpretation

2 Multiple employers

3 Intermediate employers

4 Employer’s earnings-related contributions

4A Intermediaries

5Continuation of proceedings etc.

PART II DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS

6 Deduction of earnings-related contributions

7 Calculation of deduction

8 Records where liability transferred from secondary contributor to employed earner: relevant employment income

9 Certificate of contributions paid

PART III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

10 Payment of earnings-related contributions monthly by employer

11 Payments of earnings-related contributions quarterly by employer

11ZAPayments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) or 21EA(3)

11APayments of earnings-related contributions in respect of retrospective earnings

12 Payment of earnings-related contributions by employer (further provisions)

13 Payment of Class 1B contributions

14 Employer failing to pay earnings-related contributions

15 Specified amount of earnings-related contributions payable by the employer

16 Recovery of earnings-related contributions or Class 1B contributions

17 Interest on overdue earnings-related contributions or Class 1B contributions

17AApplication of paragraphs 16 and 17 in cases of wilful failure to pay

18 Payment of interest on repaid earnings-related contributions or Class 1B contributions

19 Repayment of interest

20 Remission of interest for official error

21 Application of paragraphs 10, 12, 16, 17, 18, 19 and 20

21AReal time returns of information about payments of ... earnings

21AAEmployees in respect of whom employer is not required to maintain a deductions worksheet

21ABEmployees paid in specified circumstances

21ACParagraphs 21AA and 21AB: supplementary

21ADBenefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

21BModification of the requirements of paragraph 21A: notional payments

21CRelationship between paragraph 21A and aggregation of earnings

21CANotifications of payments of ... earnings to and by providers of certain electronic payment methods

21DExceptions to paragraph 21A

21EReturns under paragraphs 21A and 21D: amendments

21EAFailure to make a return under paragraph 21A or 21D

21FAdditional information about payments

21GPenalty: failure to comply with paragraph 21A or 21D

22 Return by employer at end of year

23Notification by employer at end of year that an agreement described in paragraph 3A(2) or an election under paragraph 3B(1) of Schedule 1 to the Act has been operated in relation to a Secondary Class 1 contribution

24 Special return by employer at end of voyage period

25 Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order

26 Retention by employer of contribution and election records

26ACertificate of employer's liability to pay contributions after inspection of documents

27 Death of an employer

28 Succession to a business, etc

29 Payments by cheque

PART 3ADEBTS OF MANAGED SERVICE COMPANIES

29AInterpretation of this Part

29BRelevant contributions debts of managed service companies

29CTransfer of debt of managed service company

29DTime limits for issue of transfer notices

29EContents of transfer notice

29FPayment of the specified amount

29HProcedure on appeals

29JWithdrawal of transfer notices

29KApplication of Part 6 of the Taxes Management Act 1970

29LRepayment of surplus amounts

PART 3BSecurity for the payment of Class 1 contributions

29MInterpretation

29NRequirement for security

29PPersons from whom security can be required

29QNotice of requirement

29RDate on which security is due

29SApplication for reduction in the value of security held

29TOutcome of application under paragraph 29S

29UOutcome of application under paragraph 29S: further provision

29WAppeals: further provision for cases which fall within paragraph 29R(2)

PART IV ASSESSMENT AND DIRECT COLLECTION

30 Provisions for direct payment

30AApplication of paragraphs 31 and 31A

31 Direct collection involving deductions working sheets

31ADirect collection involving deductions working sheets on and after 6th April 2014

SCHEDULE 4AReal time returns

1The information specified in this Schedule is as follows and...

2Information about the employer and the employee

2AFor the purposes of paragraph 2, the references in paragraphs...

3Information about payments to the employee, etc

3AThe total of the amounts referred to in paragraph 3...

4For the purposes of assessing earnings-related contributions based on the...

5Where— (a) the earner is concurrently employed in more than...

6The appropriate category letter or, as the case may be,...

7For the category letter or, as the case may be,...

8If the employee is a director, in so far as...

9Where regulation 8(2) applies and the appointment was in the...

10In so far as relevant to the relevant category letter...

11In a case where the earnings the return relates to...

12If the employee’s employment is contracted-out or was contracted-out at...

12AWhether, during the period since the employer last made a...

12BIn cases— (a) falling within paragraph 30 of Schedule 4,...

12CThe value of any amount which is not subject to...

12DThe value of any deductions made from the payment which...

13Information about statutory sick pay

14Information about statutory maternity pay

15Information about ordinary statutory paternity pay

16Information about additional statutory paternity pay

17Where additional statutory paternity pay has been paid during the...

17AInformation about statutory shared parental pay

17BWhere statutory shared parental pay has been paid during the...

18Information about statutory adoption pay

SCHEDULE 4BAdditional information about payments

1The amounts specified in this Schedule are as follows and...

2Deductions in respect of statutory payments

3In respect of ordinary statutory paternity pay paid during the...

4In respect of additional statutory paternity pay paid during the...

4AIn respect of statutory shared parental pay paid during the...

5In respect of statutory adoption pay paid during the year...

6. . . . . . . . . ....

7Regional secondary contributions holiday for new businesses

SCHEDULE 5 ELECTIONS ABOUT SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES

1(1) An election for the purposes of paragraph 3B(1) of...

2(1) An election to which this Schedule applies shall be...

3(1) Where an election to which this Schedule applies has...

PART 1 PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS FOR THE PURPOSES OF SECTION 116(3) OF THE ACT

1Any of the regular naval, military or air forces of...

2Royal Fleet Reserve.

3Royal Naval Reserve.

4Royal Marines Reserve.

6Territorial Army.

7Royal Air Force Reserve.

8Royal Auxiliary Air Force.

9The Royal Irish Regiment, to the extent that its members...

PART II ESTABLISHMENTS AND ORGANISATIONS OF WHICH HER MAJESTY’S FORCES SHALL NOT CONSIST

10By virtue of regulation 140, Her Majesty’s forces shall not...

SCHEDULE 7Corresponding Northern Ireland Enactments

1In this Schedule— “the 1998 Order” means the Social Security...

PART I ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN

Enactment applying in Great Britain Corresponding enactment applying in...

PART II ENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN

SCHEDULE 8 REVOCATIONS

PART I REVOCATIONS APPLICABLE TO GREAT BRITAIN OR TO THE UNITED KINGDOM

PART II REVOCATIONS APPLICABLE TO NORTHERN IRELAND

2001 No. 1004

SOCIAL SECURITY

The Social Security (Contributions) Regulations 2001

Made15th March 2001

Laid before Parliament15th March 2001

Coming into force in accordance with regulation 1

The Treasury, with the concurrence of the Secretary of State for Social Security and the Department for Social Development in so far as requiredF1, in exercise of the powers set out in column (1) of Part I of Schedule 1 to these Regulations and the Commissioners of Inland Revenue, in exercise of the powers set out in column (1) of Part II of that Schedule 1 (in both cases as amended in particular by the provisions set out in column (2) of that Schedule), and of all other powers enabling them in that behalf, for the purpose only of consolidating the Regulations revoked by this instrumentF2, hereby make the following Regulations—