{
  "url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-31",
  "json_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004/regulation-31.json",
  "legislation": "uksi/2004/770",
  "legislation_title": "The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-categorisation-of-earners-and-intermediaries-amendment-regulations-2004",
  "path": "regulation/31",
  "kind": "regulation",
  "number": "31",
  "heading": null,
  "text": "(1) Part 2 (deduction of earnings related contributions) is amended as follows.\n(2) In paragraph 6 (deduction of earnings-related contributions)—\n(a) in sub-paragraph (1) for “emoluments” substitute “ general earnings ”;\n(b) in sub-paragraph (1)(a) for “regulation 20 of the Income Tax Regulations (employee on fixed pay)” substitute “ regulation 35 of the PAYE Regulations (simplified deduction scheme) ”.\n(3) In paragraph 7 (calculation of deduction) —\n(a) for “emoluments”, wherever it occurs, substitute “ general earnings ”;\n(b) in sub-paragraph (3) after “paragraph (b)” in the second place it occurs insert “ or sub-paragraph 4(a) or (f) ”;\n(c) in sub-paragraph (4)—\n(i) at the end of paragraph (d) omit “or”;\n(ii) after paragraph (e) insert—\n“; or\n(f) the payment in question is made to a person whose place of employment is outside the United Kingdom and on whose general earnings Class 1 contributions are, but income tax is not, payable.”;\n(d) in sub-paragraph (5A)(a) after “(4)(e)” add “ or (f) ”;\n(e) in sub-paragraph (9)(b)—\n(i) for “shares”, in each place where it occurs, substitute “ securities ”;\n(ii) in sub-paragraph (ii) for “regulation 22(3)” substitute “ regulation 22(5), (6) or (7) ”; and\n(iii) in sub-paragraph (iii) for “section 135 of the Taxes Act 1988 (gains by directors and employees from share options)” substitute “ section 4(4)(a) of the Act ”;\n(f) omit sub-paragraph (10);\n(g) in sub-paragraphs (11) and (12) for “shares”, in each place where it occurs, substitute “ securities ”; and\n(h) in sub-paragraph (15) for “superannuation”, in each place where it occurs, substitute “ pension ”.\n(4) In paragraph 9 (certificate of contributions paid) —\n(a) in sub-paragraph (1)—\n(i) for “regulation 39 of the Income Tax Regulations (certificate of tax deducted)” substitute “ regulation 67 of the PAYE Regulations (information to employees about payments and tax deducted (Form P 60)) ”; and\n(ii) for “Board” substitute “ Inland Revenue ”; and\n(b) in sub-paragraph (2)—\n(i) for “regulation 39 of the Income Tax Regulations” substitute “ regulation 67 of the PAYE Regulations ”;\n(ii) for “emoluments” substitute “ general earnings ”; and\n(iii) after “concerned” insert “ or the employee was not in the employer’s employment on the last day of the tax year, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Paragraph 7 has been amended: relevant amendments are made by regulation 7 of S.I. 2002/2929, and regulation 2 of S.I. 2003/1337."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Paragraph 9 has been amended by regulations 2 and 16 of S.I. 2003/193, and regulation 3 of S.I. 2003/1337."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/770/regulation/31",
    "retrieved_at": "2026-10-29T05:29:24.491660+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."
}