Explanatory note
(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”). They come into force on6th April 1990.
Regulation 2 amends Schedule 1 to the principal Regulations.
Regulation 2(1) substitutes a new Regulation 27 in which the requirement for an employer to provide the Collector with the information necessary to calculate the employer’s liability is replaced by a requirement to notify him of the amount of earnings-related contributions which the employer is liable to pay to the Collector for a specified period.
Regulation 2(2) amends Regulation 27A as a consequence of the amendments to Regulation 30 made by regulation 2(3).
Regulation 2(3) amends Regulation 30 by—
extending the date for submission of the employer’s end of year return from19th April to 19th May in each year; and
providing that a single return is made in respect of all employees and that the statement, declaration and certificate accompanying the return are part of it.
Regulation 2(4) amends Regulation 51 by extending the date for submission of an employee’s end of year return under the alternative direct collection procedure from 19th April to 19th May.