# The Social Security (Contributions) (Amendment No. 3) Regulations 2012, Regulation 7: Payments of earnings-related contributions quarterly by employer


In paragraph 11 of Schedule 4 (payment of earnings related contributions quarterly by employer)—
(a) in sub-paragraph (2), after “tax quarter” insert “ (and, where required, reported under paragraph 21A or 21D) ”;
(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.”; and
(c) in sub-paragraph (4), in the definition of “P”, before “68” insert “ 67G or ”.

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Source: https://www.legislation.gov.uk/uksi/2012/821/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2012/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.