{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2014/regulation-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2014/regulation-1.json",
  "legislation": "uksi/2014/2397",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2014",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement, effect and interpretation",
  "text": "(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2014 and come into force on 6th October 2014.\n(2) Regulation 3(4) has effect in relation to a failure to deliver a return to Her Majesty’s Revenue and Customs in respect of any payment of general earnings made on or after 6th October 2014.\n(3) Regulation 3(5) has effect in relation to a failure to deliver a return to Her Majesty’s Revenue and Customs in respect of any payment of general earnings made—\n(a) on or after 6th October 2014 where the employer is a large existing Real Time Information employer; and\n(b) on or after 6th March 2015 where—\n(i) the employer is a small existing Real Time Information employer; or\n(ii) a person becomes a new Real Time Information employer after 6th October 2014.\n(4) In this regulation—\n“general earnings” has the meaning given by paragraph 1(2) of Schedule 4 to the Social Security (Contributions) Regulations 2001 (interpretation);\n“large existing Real Time Information employer” means a Real Time Information employer which as at 6th October 2014 employs at least 50 employees;\n“new Real Time Information employer” means a Real Time Information employer to which HMRC issues an employer’s PAYE reference after 6th October 2014;\n“Real Time Information employer” has the meaning given by paragraph 1(4) of Schedule 4 to the Social Security (Contributions) Regulations 2001 (interpretation);\n“small existing Real Time Information employer” means a Real Time Information employer which as at 6th October 2014 employs no more than 49 employees.\n(5) For the purposes of paragraph (4) “employer’s PAYE reference” in relation to a Real Time Information employer means the combination of letters, numbers, or both, used by HMRC to identify a Real Time Information employer for the purposes of the Income Tax (Pay As You Earn) Regulations 2003 and the number which identifies that employer’s HMRC office.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004, relevant amending instruments are S.I. 2003/193, 2004/770, 2006/576, 2007/1056, 2010/721, 2010/450, 2012/821, 2013/622, 2013/2301 and 2014/608; there are other amending instruments but none are relevant. The definition of general earnings in paragraph 1(2) of Schedule 4 was amended by regulation 20 of S.I. 2012/821."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The reference to “general earnings” in paragraph 1(2) and paragraph 1(4) were inserted by regulation 5 of S.I. 2012/821 and amended by regulation 6 of S.I. 2013/622."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 2003/2682."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/2397/regulation/1",
    "retrieved_at": "2026-10-29T00:03:28.574000+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}