The Social Security (Contributions) Regulations 2001

1. Introductory Text

2. PART 1 GENERAL

   1. 1. Citation, commencement and interpretation

3. PART 2 ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

   1. 2. Earnings periods

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

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

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

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

   6. 7. Treatment of earnings paid otherwise than at regular intervals

   7. 8. Earnings periods for directors

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

   9. 10. Earnings limits and thresholds

   10. 11. Prescribed equivalents

   11. 12. Calculation of earnings-related contributions

   12. 13. General provisions as to aggregation

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

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

   15. 16. Aggregation of earnings paid after pensionable age

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

   17. 18. Change of earnings period

   18. 19. Holiday payments

   19. 20. Joint employment of spouses or civil partners

   20. 21. Annual maxima for those with more than one employment

   21. 22. Amounts to be treated as earnings

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

   23. 22B. Amounts to be treated as earnings: Part 7A of ITEPA 2003

   24. 22C. Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017

   25. 23. Manner of making sickness payments treated as remuneration

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

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

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

   29. 26. Certain payments by trustees to be disregarded

   30. 27. Payments to directors which are to be disregarded

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

   32. 29. Liability for Class 1 contributions of persons over pensionable age

   33. 30. Abnormal pay practices

   34. 31. Practices avoiding or reducing liability for contributions

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

4. PART 3 CLASS 1A CONTRIBUTIONS

   1. 32. Interpretation for the purposes of this Part

   2. 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

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

   4. 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

   5. 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

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

   7. 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

   8. 39. Calculation of Class 1A contributions

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

   10. 40A. Exception 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

   11. 40B. Exception from liability to pay Class 1A contributions ... in respect of sporting testimonial payments

   12. 40C. Special provisions for reporting, payment and collection of Class 1A contributions relating to termination awards

   13. 40D. Special provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials

5. PART 4 CLASS 1B CONTRIBUTIONS

   1. 41. Calculation of Class 1B contributions

   2. 42. Exception from liability to pay Class 1B contributions

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

   1. 43. Exception from ... Class 2 contributions

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

   3. 45. Earnings for the purposes of certificates of exception

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

   5. 47. Return of Class 2 contributions paid by low earners

   6. 48. Class 3 contributions

   7. 49. Precluded Class 3 contributions

   8. 49A. Conditions relating to Class 3 contributions: transfers to the Communities’ pension scheme

   9. 50. Class 3 contributions not paid within prescribed periods

   10. 50A. Class 3 contributions: tax years 1996-97 to 2001-02

   11. 50B. Class 3 contributions: tax years 1993-94 to 2007-08

   12. 50C. Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

   13. 51. Disposal of contributions not properly paid

   14. 52. Return of contributions paid in error

   15. 52A. Return of contributions paid in excess of maxima prescribed in regulation 21

   16. 53. Return of contributions: further provisions

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

   18. 55. Repayment of Class 1A contributions

   19. 55A. Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes

   20. 56. Return of precluded Class 3 contributions

   21. 56A. Repayment of Class 3A contributions

   22. 57. Calculation of return of contributions

   23. 58. Reallocation of contributions for benefit purposes

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

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

   1. 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

   2. 61. Voluntary Class 2 contributions not paid within permitted period

   3. 61A. Voluntary Class 2 contributions: tax years 1993-94 to 2007-08

   4. 61B. Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

   5. 62. Payment of contributions after death of contributor

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

   7. 63A. Collection of unpaid Class 2 contributions through PAYE code

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

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

   10. 65ZA. Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed

   11. 65A. Amount of Class 3 contributions payable by virtue of regulation 50A

   12. 65B. Amount of Class 3 contributions payable after issue of a full gender recognition certificate

   13. 65C. Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06

   14. 65D. Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07

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

   1. 66. Notification of national insurance numbers to secondary contributors

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

   3. 67A—. Penalty for failure to make payments on time: Class 1 contributions

   4. 67B. Penalty for failure to make payments on time: Class 1A and Class 1B contributions

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

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

   7. 70. Payment of Class 1A contributions

   8. 71. Due date for payment of a Class 1A contribution

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

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

   11. 74. Employer failing to pay a Class 1A contribution

   12. 75. Specified amount of a Class 1A contribution

   13. 76. Interest on an overdue Class 1A contribution

   14. 77. Payment of interest on a repaid Class 1A contribution

   15. 78. Repayment of interest paid on a Class 1A contribution

   16. 79. Remission of interest on a Class 1A contribution

   17. 80. Return by employer

   18. 80A. Returns rendered electronically on another’s behalf

   19. 81. Penalties for failure to make a return and incorrect returns

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

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

   22. 83A. Requirement to give security or further security for amounts of Class 1A contributions

   23. 84. Special provisions relating to primary Class 1 contributions

   24. 85. Exception in relation to earnings to which regulation 84 applies

   25. 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

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

   27. 87A. Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or after 6th April 2009 but before 6th April 2015

   28. 87AA. Notification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015

   29. 87B. Penalty for failure to notify

   30. 87C. Disclosure

   31. 87D. Reduction of penalty for disclosure

   32. 87E. Special reduction

   33. 87F. Notice of decision etc.

   34. 87G. Double jeopardy

   35. 88. Notification of change of address

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

   37. 89A. Class 2 contributions for tax years up to 2014-15

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

   39. 90ZA. Class 2 contributions - maternity allowance

9. PART 7A Electronic Communications

   1. 90A. Whether information has been delivered electronically

   2. 90B. Proof of content of electronic delivery

   3. 90C. Proof of identity of person sending or receiving electronic delivery

   4. 90D. Information sent electronically on behalf of a person

   5. 90E. Proof of delivery of information sent electronically

   6. 90F. Proof of payment sent electronically

   7. 90G. Use of unauthorised method of electronic communications

   8. 90H. Mandatory electronic payment

   9. 90I. Employer in default if specified payment not received by applicable due date

   10. 90J. Default notice and appeal

   11. 90K. Default surcharge

   12. 90L. Surcharge notice and appeal

   13. 90M. Paragraph 22 return and specified payments

   14. 90N. Mandatory use of electronic communications

   15. 90NA. Employers

   16. 90O. Standards of accuracy and completeness

   17. 90P. Penalties and appeals

   18. 90Q. Appeals: supplementary provisions

   19. 90R. Interpretation

10. PART 8 CLASS 4 CONTRIBUTIONS

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

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

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

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

    5. 94A. Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D

    6. 94B. Liability of a partner in an AIFM firm for Class 4 contributions

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

    8. 96. Application for deferment of Class 4 liability

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

    10. 98. Revocation of certificates of exception and deferment

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

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

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

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

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

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

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

    18. 106. Notification and payment of special Class 4 contributions due

    19. 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

    20. 108. Annual maximum of special Class 4 contribution

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

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

11. PART 9 SPECIAL CLASSES OF EARNERS

    1. Case A— Airmen

       1. 111. Interpretation

       2. 112. Modification of employed earner’s employment

       3. 113. Application of the Act and regulations

    2. Case B— Continental Shelf

       1. 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

       2. Continental shelf workers: provisions relating to certificates

          1. 114A. Application for certificate

          2. 114B. UKCS continental shelf workers certificate holder: obligations and responsibilities

          3. 114C. UKCS oil field licensee certificate

          4. 114D. Interpretation of regulations 114 to 114C

    3. Case C— Mariners

       1. 115. Interpretation

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

       3. 117. Conditions of domicile or residence

       4. 118. Modification of employed earner’s employment

       5. 119. Modification of section 9(2) of the Act

       6. 120. Earnings periods for mariners and apportionment of earnings

       7. 121. Calculation of earnings-related contributions for mariners

       8. 122. Prescribed secondary contributors

       9. 123. Payments to be disregarded

       10. 124. Application of the Act and regulations

       11. 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

    4. Case D— Married Women and Widows

       1. 126. Interpretation

       2. 127. Elections by married women and widows

       3. 128. Duration of effect of election

       4. 129. Continuation of elections under regulation 91 of the 1975 Regulations

       5. 130. Continuation of elections on widowhood

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

       7. 132. Class 3 contributions

       8. 133. Certificates of election

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

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

       11. 136. Special transitional provisions regarding deemed elections

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

       13. 138. Savings

       14. 139. Modification of the Act

    5. Case E— Members of the Forces

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

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

       3. 142. Treatment of contributions paid after that date

       4. 143. Special provisions concerning earnings-related contributions

       5. 144. Application of the Act and regulations

    6. Case F— Residence and Persons Abroad

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

       2. 146. Payment of contributions for periods abroad

       3. 147. Class 2 and Class 3 contributions for periods abroad

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

       5. 148A. Conditions of payment of Class 3 contributions: transfers to the Communities’ pension scheme

       6. 148B. (1) This regulation applies, in relation to a tax year,...

       7. 148C. (1) This regulation applies in relation to a person (P)—...

    7. CASE G— VOLUNTEER DEVELOPMENT WORKERS

       1. 149. Interpretation

       2. 150. Certain volunteer development workers to be self-employed earners

       3. 151. Option to pay Class 2 contributions

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

       5. 153. Late paid contributions

       6. 154. Modification of the Act and these Regulations

       7. CASE H

          1. Apprentices: zero-rate secondary Class 1 contributions

             1. 154A. (1) For the purposes of section 9B (zero-rate secondary Class...

12. PART 10 MISCELLANEOUS PROVISIONS

    1. 155. Treatment of contribution week falling in two years

    2. 155A. Decisions 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

    3. 156. Northern Ireland

    4. 157. Revocations

13. Signature

14. 1. SCHEDULE 1

       PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS

       2. PART I POWERS EXERCISED BY THE TREASURY

       3. PART II POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE

    2. SCHEDULE 2

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

       1. 1. Calculation of earnings

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

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

       4. Here “published selling price” means the lowest selling price published...

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

       6. The amount shall be reduced by the amount or value,...

       7. 5. Readily convertible assets

       8. 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

       9. Here “the cost of the asset” in relation to any...

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

       11. 8. Convertible interest in shares

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

       14. 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

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

       16. 11A. Exercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes

       17. 12. Interpretation of paragraphs 9, 10 and 11

       18. In those paragraphs— (a) “the total market value” means the...

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

       20. 14. Valuation of non-cash vouchers

       21. 14A. Valuation of non-cash vouchers provided under optional remuneration arrangements

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

    3. SCHEDULE 3

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

       1. PART I INTRODUCTORY

          1. Introduction

          2. 1. (1) This Schedule contains provisions about payments which are to...

          3. 2. Interpretation

       2. PART II PAYMENTS IN KIND

          1. 1. Certain payments in kind to be disregarded

          3. 2. Payments by way of assets not to be disregarded

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

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

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

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

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

          1. 1. Securities

          3. 2. Certain debentures and other securities for loans

          4. 3. Loans stocks of public and local authorities

          6. 4. Warrants etc for loan stock and debentures

          7. 5. Units in collective investment schemes

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

          10. 7. Contracts for futures

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

          13. 9. Alcoholic liquor on which duty has not been paid

          14. 10. Gemstones

          15. 11. Certificates etc. conferring rights in respect of assets

          16. 12. Vouchers

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

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

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

          3. This paragraph only applies in the case of an employee...

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

          6. 4. . . . . . . . . . ....

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

          8. 5A. A non-cash voucher in respect of which no liability to...

          9. 5B. A non-cash voucher in respect of which no liability to...

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

          11. 6A. Meal vouchers

          12. 6B. Interpretation – qualifying childcare vouchers

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

          14. 7A. Qualifying childcare vouchers for eligible 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

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

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

       6. PART VI PENSIONS AND PENSION CONTRIBUTIONS

          1. 1. Pension payments and pension contributions disregarded

          2. 2. Contributions to, and benefits from, registered pension schemes

          3. 3. Migrant member relief and corresponding relief etc.

          4. 4. Funded unapproved retirement benefit schemes.

          5. Funded unapproved retirement benefit schemes.

          6. 5. Payments to pension previously taken into account in calculating earnings

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

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

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

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

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

          12. 10A. Armed forces early departure scheme payments

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

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

          15. 13. Payments and reimbursements of the cost of pensions advice

       7. PART VII PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES

          1. 1. Payments in respect of training and similar payment disregarded

          2. 2. Work-related training

          3. 3. Education and training funded by employers

          4. 4. New Deal 50plus: employment grant and training credit

          5. 5. Retraining courses for recipients of jobseeker’s allowance

          6. 6. Payments to Jobmatch participants

          7. 7. Vouchers provided to Jobmatch participants

          8. 8. Employment Retention and Advancement payments

          9. 9. Return to Work Credit

          10. 10. Working Neighbourhoods Pilot

          11. 11. In-Work Credit

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

          13. 13. Payments exempted from income tax under section 254A of ITEPA 2003

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

          1. 1. Travelling, relocation and incidental expenses disregarded

          2. 1A. For the purposes of this paragraph none of the following...

          3. 2. Relocation expenses

          4. 3. Travelling expenses—general

          5. 3ZA. Meaning of “workplace” and “permanent workplace”

          6. 3ZB. Travel for necessary attendance: employment intermediaries

          7. 3A. Travel by unpaid directors of not-for-profit companies

          8. 3B. Travel where directorship held as part of a trade or profession

          9. 3C. Travel between linked employments

          10. 4. Travel at start or finish of overseas employment

          11. 4A. Travel between employments where duties performed abroad

          12. 4B. Travel costs and expenses where duties performed abroad: earner’s travel

          13. 4C. Travel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel

          14. 4D. Foreign accommodation and subsistence costs and expenses (overseas employments)

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

          16. 6. Travelling expenses of workers on offshore gas and oil rigs

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

          18. 7A. Qualifying amounts of relevant motoring expenditure

          19. 7B. Qualifying amounts of mileage allowance payment in respect of cycles

          20. 7C. Qualifying amounts of passenger payment

          21. 7D. Car fuel

          22. 7E. Van fuel

          23. 8. Car parking facilities

          24. 8A. Amounts exempted from income tax under section 289A of ITEPA 2003

          25. 8B. Payments exempted from income tax under section 299B of ITEPA 2003

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

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

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

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

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

          31. 12. Foreign service allowance

          32. 12A. HM Forces’ Operational Allowance

          33. 12B. HM Forces’ Council Tax Relief

          34. 12C. HM Forces’ Continuity of Education Allowance

          35. 12D. HM Forces’ Accommodation Allowance

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

          37. 14. Overseas medical treatment

          38. Overseas medical treatment

          39. 14A. Recommended medical treatment

          40. 15. Experts Seconded to European Commission

          41. 15A. Experts seconded to a body of the European Union

          42. 16. Expenses of MPs and other representatives

          43. 17. Travel expenses of members of local authorities etc

       9. PART IX Incentives by way of securities.

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

          2. 2. Shares in secondary contributor or associated body

          3. 3. Rights to acquire securities

          4. 3A. “Short” share options granted on or after 6th April 1999

          5. 4. Enterprise management incentives

          6. 5. Priority share allocations

          7. 6. Partnership share agreements

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

          9. 7. Shares under share incentive plans

          10. 7A. Securities and interests in securities which are not readily convertible assets

          11. 8. Shares under approved profit sharing schemes

          12. 9. Restricted securities and restricted interests in securities

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

          14. 11. Convertible shares

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

          16. 13. Share option gains by directors and employees

          17. 14. Shares acquired under options granted before 9th April 1998

          18. 15. Assignment or release of option

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

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

          21. 18. Payments made to internationally mobile employees

       10. PART X MISCELLANEOUS AND SUPPLEMENTAL

           1. 1. Other miscellaneous payments to be disregarded

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

           3. 2A. Payments connected to amounts within regulation 22B

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

           5. 4. Payments by way of incidental overnight expenses

           6. 5. Gratuities and offerings

           7. 6. Redundancy payments

           8. 7. Sickness payments attributable to contributions made by employed earner

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

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

           11. 10. Employee’s liabilities and indemnity insurance

           12. 11. Fees and subscriptions to professional bodies, learned societies etc

           13. 12. Holiday pay

           14. 13. Payments to ministers of religion

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

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

           17. 15. Rewards for assistance with lost or stolen cards

           18. 16. Student loans

           19. 17. Payment of PAYE tax in respect of notional payment

           20. 18. Payments made from the In-Work Emergency Discretion Fund

           21. 19. Payments made from the In-Work Emergency Fund

           22. 20. Up-Front Childcare Fund payments

           23. 21. Better off in Work Credit payments

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

           25. 23. Fees relating to the Disclosure and Barring Service

           26. 24. Advice relating to proposed employee shareholder agreements

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

    4. SCHEDULE 4

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

       1. PART I GENERAL

          1. 1. Interpretation

          2. 2. Multiple employers

          3. 3. Intermediate employers

          4. 4. Employer’s earnings-related contributions

          5. 4A. Intermediaries

          6. 5. Continuation of proceedings etc.

       2. PART II DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS

          1. 6. Deduction of earnings-related contributions

          2. 7. Calculation of deduction

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

          4. 9. Certificate of contributions paid

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

          1. 10. Payment of earnings-related contributions monthly by employer

          2. 11. Payments of earnings-related contributions quarterly by employer

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

          4. 11A. Payments of earnings-related contributions in respect of retrospective earnings

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

          6. 13. Payment of Class 1B contributions

          7. 14. Employer failing to pay earnings-related contributions

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

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

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

          11. 17A. Application of paragraphs 16 and 17 in cases of wilful failure to pay

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

          13. 19. Repayment of interest

          14. 20. Remission of interest for official error

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

          16. 21A. Real time returns of information about payments of ... earnings

          17. 21AA. Employees in respect of whom employer is not required to maintain a deductions worksheet

          18. 21AB. Employees paid in specified circumstances

          19. 21AC. Paragraphs 21AA and 21AB: supplementary

          20. 21AD. Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

          21. 21B. Modification of the requirements of paragraph 21A: notional payments

          22. 21C. Relationship between paragraph 21A and aggregation of earnings

          23. 21CA. Notifications of payments of ... earnings to and by providers of certain electronic payment methods

          24. 21D. Exceptions to paragraph 21A

          25. 21E. Returns under paragraphs 21A and 21D: amendments

          26. 21EA. Failure to make a return under paragraph 21A or 21D

          27. 21F. Additional information about payments

          28. 21G. Penalty: failure to comply with paragraph 21A or 21D

          29. 22. Return by employer at end of year

          30. 23. Notification 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

          31. 24. Special return by employer at end of voyage period

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

          33. 26. Retention by employer of contribution and election records

          34. 26A. Certificate of employer's liability to pay contributions after inspection of documents

          35. 27. Death of an employer

          36. 28. Succession to a business, etc

          37. 29. Payments by cheque

       4. PART 3A DEBTS OF MANAGED SERVICE COMPANIES

          1. 29A. Interpretation of this Part

          2. 29B. Relevant contributions debts of managed service companies

          3. 29C. Transfer of debt of managed service company

          4. 29D. Time limits for issue of transfer notices

          5. 29E. Contents of transfer notice

          6. 29F. Payment of the specified amount

          7. 29G. Appeals

          8. 29H. Procedure on appeals

          9. 29J. Withdrawal of transfer notices

          10. 29K. Application of Part 6 of the Taxes Management Act 1970

          11. 29L. Repayment of surplus amounts

       5. PART 3AA

          1. 29LA. Recovery from relevant persons

          2. 29LB. Recovery of deemed employer NICs debt

          3. 29LC. The relevant period

          4. 29LD. Contents of recovery notice

          5. 29LE. Payment of deemed employer NICs debt and interest

          6. 29LF. Appeals

          7. 29LG. Withdrawal of recovery notices

          8. 29LH. Application of Part 6 of TMA

       6. PART 3B Security for the payment of Class 1 contributions

          1. 29M. Interpretation

          2. 29N. Requirement for security

          3. 29O. Employers

          4. 29P. Persons from whom security can be required

          5. 29Q. Notice of requirement

          6. 29R. Date on which security is due

          7. 29S. Application for reduction in the value of security held

          8. 29T. Outcome of application under paragraph 29S

          9. 29U. Outcome of application under paragraph 29S: further provision

          10. 29V. Appeals

          11. 29W. Appeals: further provision for cases which fall within paragraph 29R(2)

          12. 29X. Offence

       7. Part 3C CERTAIN DEBTS OF COMPANIES UNDER PARAGRAPH 3ZB OF PART 8 OF SCHEDULE 3 (TRAVEL EXPENSES OF WORKERS PROVIDING SERVICES THROUGH EMPLOYMENT INTERMEDIARIES)

          1. 29Y. Interpretation of Part 3C: “relevant contributions debt” and “relevant date”

          2. 29Z. Interpretation of Part 3C: general

          3. 29Z1. Liability of directors for relevant contributions debts

          4. 29Z2. Appeals in relation to personal liability notices

          5. 29Z3. Withdrawal of personal liability notices

          6. 29Z4. Recovery of sums due under personal liability notice: application of Part 6 of Taxes Management Act 1970

          7. 29Z5. Repayment of surplus amounts

       8. PART IV ASSESSMENT AND DIRECT COLLECTION

          1. 30. Provisions for direct payment

          2. 30A. Application of paragraphs 31 and 31A

          3. 31. Direct collection involving deductions working sheets

          4. 31A. Direct collection involving deductions working sheets on and after 6th April 2014

    5. SCHEDULE 4A

       Real time returns

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

       2. 2. Information about the employer and the employee

       3. 2A. For the purposes of paragraph 2, the references in paragraphs...

       4. 3. Information about payments to the employee, etc

       5. 3A. The total of the amounts referred to in paragraph 3...

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

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

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

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

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

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

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

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

       14. 12. . . . . . . . . . ....

       15. 12A. Whether, during the period since the employer last made a...

       16. 12B. In cases— (a) falling within paragraph 30 of Schedule 4,...

       17. 12C. The value of any amount which is not subject to...

       18. 12D. The value of any deductions made from the payment which...

       19. 12E. The amount of Class 1A contributions payable in respect of...

       20. 12F. The amount of Class 1A contributions payable in respect of...

       21. 13. Information about statutory sick pay

       22. 14. Information about statutory maternity pay

       23. 15. Information about ordinary statutory paternity pay

       24. 16. Information about additional statutory paternity pay

       25. 17. . . . . . . . . . ....

       26. 17A. Information about statutory shared parental pay

       27. 17B. Where statutory shared parental pay has been paid during the...

       28. 18. Information about statutory adoption pay

       29. 19. Information about statutory parental bereavement pay

    6. SCHEDULE 4B

       Additional information about payments

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

       2. 2. Deductions in respect of statutory payments

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

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

       5. 4A. In respect of statutory shared parental pay paid during the...

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

       7. 6. . . . . . . . . . ....

       8. 7. Regional secondary contributions holiday for new businesses

    7. SCHEDULE 5

       ELECTIONS ABOUT SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES

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

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

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

    8. SCHEDULE 6

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

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

          2. 2. Royal Fleet Reserve.

          3. 3. Royal Naval Reserve.

          4. 4. Royal Marines Reserve.

          5. 5. Army Reserve.

          6. 6. Territorial Army.

          7. 7. Royal Air Force Reserve.

          8. 8. Royal Auxiliary Air Force.

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

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

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

    9. SCHEDULE 7

       Corresponding Northern Ireland Enactments

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

       2. PART I ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN

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

          2.  

       3. PART II ENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN

    10. SCHEDULE 8

        REVOCATIONS

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

        2. PART II REVOCATIONS APPLICABLE TO NORTHERN IRELAND

15. Explanatory Note