The Social Security (Contributions) Regulations 2001

Payment of earnings-related contributions monthly by employerU.K.

10.—(1) Subject to paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the [F1Inland Revenue] within 14 days [F2or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, within 17 days] of the end of every F3... tax month.

(2) The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of [F4general earnings] paid by the employer in that F5... tax month, other than amounts deductible under paragraph 7(2) which he did not deduct and amounts which he deducted under the Compensation of Employers Regulations and the Reimbursement Regulations.

(3) For the purposes of sub-paragraph (2), if two or more payments of [F6general earnings] fall to be aggregated, the employer shall be treated as having deducted from the last of those payments the amount of any earnings-related contributions deductible from those payments which he did not deduct from the earlier payments.

Textual Amendments