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The Social Security (Contributions) Regulations 2001
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- Original: King's Printer Version
- Revised Version 31/3/2020
- Revised Version 31/3/2019
- Revised Version 31/5/2018
- Revised Version 28/2/2018
- Revised Version 30/6/2017
- Revised Version 31/12/2016
- Revised Version 30/9/2016
- Revised Version 31/5/2016
- Revised Version 29/2/2016
- Revised Version 30/11/2015
- Revised Version 28/2/2015
- Revised Version 30/11/2014
Changes over time for: Paragraph 24
Changes to legislation:
The Social Security (Contributions) Regulations 2001, Paragraph 24 is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 4 Paragraph 24:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
Special return by employer at end of voyage periodU.K.
24.—(1) This paragraph applies where earnings-related contributions are assessed in accordance with regulation 120(4) or (5) (earnings periods for mariners and apportionment of earnings).
(2) Not later than 14 days after the end of the voyage period the employer shall render to the [F1Inland Revenue] in such form as the [F1Inland Revenue] may authorise a return in respect of each mariner showing—
(a)his name, discharge book number and national insurance number;
(b)the earnings periods and the amounts of [F2[F3 earnings] apportioned to each such period in the voyage period;
(c)the appropriate category letter for each apportionment of F3[F2... earnings];
(d)the amounts of all the earnings-related contributions payable on each apportionment of F3[F2... earnings] otherwise than under paragraph 7(3);
(e)the amounts of primary Class 1 contributions included in the amounts shown under paragraph (d) for each apportionment of F3[F2... earnings] [F4and];
(f)[F5the total amount of any earnings in respect of which primary Class 1 contributions were payable.]
F6(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Words in Sch. 4 para. 24 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(14)(a)
F2Words in Sch. 4 para. 24 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(14)(b)
F3Word in Sch. 4 para. 24(2) omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(d)
F4Word in Sch. 4 para. 24(2)(e) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(i) (with reg. 20)
F5Sch. 4 para. 24(2)(f) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(ii) (with reg. 20)
F6Sch. 4 para. 24(2)(g) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(iii) (with reg. 20)
F7Sch. 4 para. 24(2)(h) omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 29(c)
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