The Social Security (Contributions) Regulations 2001

Payments of earnings-related contributions quarterly by employerU.K.

11.—(1) Subject to paragraph 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the [F1Inland Revenue] within 14 days of the end of every F2... tax quarter [F3or, 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 tax quarter] where—

(a)the employer has reasonable grounds for believing that the condition specified in sub-paragraph (4) applies and chooses to pay the amount specified in sub-paragraph (2) quarterly; or

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of [F5general earnings] paid by the employer in that F6... tax quarter, 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 Reimbursement Regulations.

(3) For the purposes of sub-paragraph (2), where two or more payments [F7of general earnings] fall to be aggregated, the employer shall be deemed to have 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.

[F8(4) The condition specified in this sub-paragraph is that for [F9tax months] falling within the current year, the average monthly amount found by the formula below will be less than £1500.

The formula is—

[F10(N + P + L + S) − (SP + CD)]

The expressions used in the formula have the following values.
- N is the amount which would be payable to the [F11Inland Revenue] under the Social Security Contributions and Benefits Act 1992 and these Regulations but disregarding—
  (a)
  any amount of secondary Class 1 contributions in respect of which liability has been transferred to the employed earner by an election made jointly by the employed earner and the secondary contributor for the purpose of paragraph 3B(1) of Schedule 1 to the Act (transfer of liability to be borne by the earner); and
  (b)
  F12...
- P is the amount which would be payable to the [F11Inland Revenue] under [F13regulation 68 of the PAYE Regulations] F14....
- L is the amount which would be payable to the [F11Inland Revenue] under regulation 39(1) of the Education (Student Loans) (Repayment) Regulations 2000 (payment of repayments deducted to the Inland Revenue) if the reduction referred to in paragraph (3) of that regulation F15...were disregarded.
- S is the sum of the amounts which the employer would be liable to deduct, under section 559 of the Taxes Act and the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993, from payments made by him.
- F16...
- SP is the amount—
  (a)
  recoverable by the employer from [F17the Inland Revenue], or
  (b)
  deductible from amounts for which the employer would otherwise be accountable to [F17the Inland Revenue],
  in respect of payments to his employees by way of statutory sick pay, statutory maternity pay, statutory paternity pay and statutory adoption pay.
- CD is the amount which would be deducted by others from sums due to the employer, in his position as a sub-contractor, under section 559 of the Taxes Act.]