Regulation 6 Payment of earnings-related contributions monthly by employer

In paragraph 10 of Schedule 4 (payment of earnings-related contributions monthly by employer)—

(a)

in sub-paragraph (2), after “tax month” insert “ (and, where required, reported under paragraph 21A or 21D) ”; and

(b)

after sub-paragraph (3) insert—

“(3A)
The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) applies.”.