Regulation 6 Amendment of Regulation 25 in Schedule 1

In Regulation 25 in Schedule 1 (certificate of contributions paid)^f1 for paragraph (a) there shall be substituted the following paragraph–

“(a)

is required to give the employee a certificate in accordance with Regulation 25 of the Income Tax Regulations (certificate of tax deducted), the employer shall enter thereon in respect of the year to which the certificate relates–

(i)

the amount of any earnings in respect of which primary Class 1 contributions were payable, other than earnings from non-contracted-out employment in respect of which primary Class 1 contributions were payable at the reduced rate;

(ii)

the amount of the earnings, if any, recorded under head (i) of this paragraph, in respect of which primary Class 1 contributions were payable at the contracted-out percentage;

(iii)

the amount of the earnings, if any, recorded under head (i) of this paragraph, above the lower earnings limit, in respect of which primary Class 1 contributions were payable at the reduced rate;

(iv)

the amount of primary Class 1 contributions paid by the employee;

(v)

the amount, if any, of the contributions recorded under head (iv) of this paragraph paid at the contracted-out percentage on earnings above the lower earnings limit;

(vi)

the amount, if any, of the contributions recorded under head (iv) of this paragraph paid on earnings above the lower earnings limit, if primary Class 1 contributions were payable at the reduced rate;

and shall enter each of the amounts under heads (iv), (v) and (vi) above under the appropriate category letter indicated by the Secretary of State;”.