The Social Security (Contributions) (Amendment No. 3) Regulations 2012
PART 1General
1Citation, commencement and interpretation
2Amendment of the 2001 Regulations
PART 2Real Time Information
CHAPTER 1Amendments to the 2001 Regulations
3Collection and recovery of earnings-related contributions and Class 1B contributions
4Mandatory electronic payment
5Interpretation of Schedule 4
6Payment of earnings-related contributions monthly by employer
7Payments of earnings-related contributions quarterly by employer
8Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6)
9Employer failing to pay earnings-related contributions
10Specified amount of earnings-related contributions payable by the employer
11Returns
12Return by employer at end of year
13Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order
14New Schedules
CHAPTER 2Transitional provisions
15Regulation 54 of the 2012 Regulations (information about payments to...
16A notification under regulation 56 of the 2012 Regulations (postponement...
PART 3Security for the payment of Class 1 and Class 1A contributions
17Amendments relating to Class 1A contributions
18Amendments relating to Class 1 contributions
PART 4Other amendments
19In regulation 80 (return by employer)— (a) for paragraph (3)...
20In paragraph 1(2) of Schedule 4 (interpretation)—
21In paragraph 7(13)(b) of Schedule 4 (calculation of deduction)—
22In paragraph 9 of Schedule 4 (certificate of contributions paid)—...
23In paragraph 10(2) of Schedule 4 (payment of earnings-related contributions...
24In paragraph 11(2) of Schedule 4 (payments of earnings-related contributions...
25In paragraph 11(4) of Schedule 4, in the definition of...
26In— (a) paragraph 15(1A)(c) of Schedule 4 (specified amount of...
27In paragraph 22(1) and (2) of Schedule 4 (return by...
28In paragraph 22(2)(daa) of Schedule 4, after “Paternity” insert “...
29In paragraph 24(2) of Schedule 4 (special return by employer...
30In paragraph 25(2) of Schedule 4 (return by employer of...
31In the second column of the table in Part 2...
SCHEDULE
2012 No. 821
Social Security

The Social Security (Contributions) (Amendment No. 3) Regulations 2012

Made
Laid before Parliament
Coming into force

The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(4) of, and paragraph 6(1) and (2) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992 M1 and section 171(4) and (10) of, and paragraph 6(1) and (2) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 M2 and now exercisable by them M3: