The Social Security (Contributions) Regulations 2001 No. 1004

Regulation 67(3)

[F1 SCHEDULE 4A U.K. Real time returns

Textual Amendments

F1 Sch. 4A, Sch. 4B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 14, Sch.

1.   The information specified in this Schedule is as follows and terms used in this Schedule which are defined for the purposes of Schedule 4 bear the same meaning as in that Schedule. U.K.

Information about the employer and the employee U.K.

2.   The information specified in paragraphs 2 to [F2 6, 8 to 15 and 18 to 20] of Schedule A1 (real time returns) to the PAYE Regulations.

Textual Amendments

F2 Words in Sch. 4A para. 2 substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 24

[F3 2A.   For the purposes of paragraph 2, the references in paragraphs 5 and 6 of Schedule A1 to the PAYE Regulations to regulation 67F of those Regulations shall be taken as references to paragraph 21F of Schedule 4 to these Regulations.] U.K.

Textual Amendments

F3 Sch. 4A para. 2A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 25

Information about payments to the employee, etc U.K.

3.   The amount of the payment made that is included in the amount of the employee’s earnings from the employment for the purposes of determining the amount of earnings-related contributions payable.

[F4 3A.   The total of the amounts referred to in paragraph 3 in the year to date.]

Textual Amendments

F4 Sch. 4A para. 3A inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 26

4.   For the purposes of assessing earnings-related contributions based on the payment, the number of earnings periods the payment relates to.

5.   Where—

(a) the earner is concurrently employed in more than one employed earner’s employment under the same employer but regulation 14 (aggregation of earnings paid in respect of separate employed earner’s employments under the same employer) does not apply; or

(b) regulation 15 (aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability) applies in relation to the earner,

an indication of whether the return relates to earnings which have been or will be aggregated.

6.   The appropriate category letter or, as the case may be, letters in relation to the employee (being the appropriate letter or letters indicated by HMRC).

7.   For the category letter or, as the case may be, each category letter in relation to the employee (being the appropriate letter or letters indicated by HMRC), the total of the amounts required to be recorded by paragraph 7(13)(b)(i) [F5 to (iii)] of Schedule 4 (calculation of deduction) for the year to date.

Textual Amendments

F5 Words in Sch. 4A para. 7 substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 19(i) (with reg. 20)

8.   If the employee is a director, in so far as relevant to the relevant category letter (being the appropriate category letter indicated by HMRC) in relation to the employee—

(a) an indication of whether, for the purposes of assessing earnings-related contributions based on the payment, the employer has relied on regulation 8(2) or (3) (earnings periods for directors), or

(b) an indication of whether, for the purposes of assessing earnings-related contributions based on the payment, the employer has relied or, if the earnings fall to be aggregated, will rely on regulation 8(6).

9.   Where regulation 8(2) applies and the appointment was in the current tax year, the week in which the appointment was made.

10.   In so far as relevant to the relevant category letter or, as the case may be, letters (being the appropriate category letter or letters indicated by HMRC) in relation to the employee—

(a) the total amount of secondary Class 1 contributions payable on the employee’s earnings in the earnings period in which the return is made,

(b) the total amount of secondary Class 1 contributions payable on the employee’s earnings in the year to date,

(c) the total amount of primary Class 1 contributions payable on the employee’s earnings in the earnings period in which the return is made, and

(d) the total amount of primary Class 1 contributions payable on the employee’s earnings in the year to date.

11.   In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 6, 7 and 10 need only be provided when the final payment of F6 ... earnings in the earnings period is made.

Textual Amendments

F6 Word in Sch. 4A para. 11 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 23

F7 12.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Sch. 4A para. 12 omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 19(ii) (with reg. 20)

[F8 12A.   Whether, during the period since the employer last made a return under paragraph 21A or 21D of Schedule 4 containing information about the employee—

(a) the employee has been absent from the employment because of a trade dispute at the employer’s place of work, or

(b) the employee has been absent from the employment without pay for any other reason.

Textual Amendments

F8 Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

12B.   In cases—

(a) falling within paragraph 30 of Schedule 4, or

(b) where the employer has no obligation to deduct or repay tax in accordance with regulation 21 of the PAYE Regulations

the amount of the payment after statutory deductions, being the amount of the payment referred to in paragraph 3 minus the total amount of primary Class 1 contributions for the period (see paragraph 10(c)) minus the value of the deduction due under the Education (Student Loans) (Repayment) Regulations 2009 or the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009.

Textual Amendments

F8 Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

12C.   The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.

Textual Amendments

F8 Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

12D.   The value of any deductions made from the payment which do not otherwise fall to be reported under Schedule 4.]

Textual Amendments

F8 Sch. 4A paras. 12A-12D inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 28

[F9 12E.   The amount of Class 1A contributions payable in respect of any sporting testimonial payments.

Textual Amendments

F9 Sch. 4A paras. 12E, 12F inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 8

12F.   The amount of Class 1A contributions payable in respect of any termination awards.]

Textual Amendments

F9 Sch. 4A paras. 12E, 12F inserted (6.4.2020) by The Social Security (Contributions) (Amendment No. 2) Regulations 2020 (S.I. 2020/300), regs. 1(1), 8

Information about statutory sick pay U.K.

F10 13.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Sch. 4A para. 13 omitted (6.10.2014) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(8)

Information about statutory maternity pay U.K.

14.   If any, the total amount of statutory maternity pay paid during the year to date in this employment.

Information about ordinary statutory paternity pay U.K.

15.   If any, the total amount of F11 ... statutory paternity pay paid during the year to date in this employment.

Textual Amendments

F11 Word in Sch. 4A para. 15 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(2) (with reg. 9)

Information about additional statutory paternity pay U.K.

F12 16.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 Sch. 4A para. 16 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(3) (with reg. 9)

F13 17.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F13 Sch. 4A para. 17 omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(3) (with reg. 9)

[F14 Information about statutory shared parental pay U.K.

17A.   If any, the total amount of statutory shared parental pay paid during the year to date in this employment.

Textual Amendments

F14 Sch. 4A paras. 17A, 17B inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(4)

17B.   Where statutory shared parental pay has been paid during the year to date, the following information from the employee’s application for the payment under, as the case may be, regulation 6, 7, 19, or 20 (notification and evidential requirements) of the Statutory Shared Parental Pay (General) Regulations 2014—

(a) the name of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to which the application relates, and

(b) where there is such a number, the national insurance number of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to whom the application relates.

For the purposes of this regulation “partner” has the meaning given in regulation 2(1) of the Statutory Shared Parental Pay (General) Regulations 2014.]

Textual Amendments

F14 Sch. 4A paras. 17A, 17B inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 5(4)

Information about statutory adoption pay U.K.

18.   If any, the total amount of statutory adoption pay paid in the year to date in this employment.]

[F15 Information about statutory parental bereavement pay U.K.

19.   If any, the total amount of statutory parental bereavement pay paid during the year to date in this employment.]

Textual Amendments

F15 Sch. 4A para. 19 inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(4) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)