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The Social Security (Contributions) Regulations 2001
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The Social Security (Contributions) Regulations 2001, Paragraph 2 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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Changes and effects yet to be applied to Schedule 5 Paragraph 2:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
2.—(1) An election to which this Schedule applies shall be made either in writing or in such electronic form and by such means of electronic communications as may be authorised by the Board.U.K.
(2) An election to which this Schedule applies may be contained in two documents, one made by the employed earner and the other by the secondary contributor, in which case—
(a)the document made by the employed earner shall contain the matters listed in paragraph 1(1)(a) to (g); and
(b)the document made by the secondary contributor shall contain the matters listed in paragraph 1(1)(a) to (f) and (h).
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