Chapter 1 Amendments to the 2001 Regulations

1. 3Collection and recovery of earnings-related contributions and Class 1B contributions
2. 4Mandatory electronic payment
3. 5Interpretation of Schedule 4
4. 6Payment of earnings-related contributions monthly by employer
5. 7Payments of earnings-related contributions quarterly by employer
6. 8Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6)
7. 9Employer failing to pay earnings-related contributions
8. 10Specified amount of earnings-related contributions payable by the employer
9. 11Returns
10. 12Return by employer at end of year
11. 13Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order
12. 14New Schedules