OpenLegislation

Part 7 COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

United Kingdom

  1. 66Notification of national insurance numbers to secondary contributors
  2. 67Collection and recovery of earnings-related contributions, and Class 1B contributions
  3. 67A—Penalty for failure to make payments on time: Class 1 contributions
  4. 67BPenalty for failure to make payments on time: Class 1A and Class 1B contributions
  5. 68Other methods of collection and recovery of earnings-related contributions
  6. 69Transfer of liability from secondary contributor to employed earner: relevant employment income
  7. 70Payment of Class 1A contributions
  8. 71Due date for payment of a Class 1A contribution
  9. 72Provisions relating to a Class 1A contribution due on succession to business
  10. 73Provisions relating to Class 1A contribution due on cessation of business
  11. 74Employer failing to pay a Class 1A contribution
  12. 75Specified amount of a Class 1A contribution
  13. 76Interest on an overdue Class 1A contribution
  14. 77Payment of interest on a repaid Class 1A contribution
  15. 78Repayment of interest paid on a Class 1A contribution
  16. 79Remission of interest on a Class 1A contribution
  17. 80Return by employer
  18. 80AReturns rendered electronically on another’s behalf
  19. 81Penalties for failure to make a return and incorrect returns
  20. 82Application of the Management Act to penalties for failure to make a return and incorrect returns
  21. 83Set-off of Class 1A contributions falling to be repaid against earnings-related contributions
  22. 83ARequirement to give security or further security for amounts of Class 1A contributions
  23. 84Special provisions relating to primary Class 1 contributions
  24. 85Exception in relation to earnings to which regulation 84 applies
  25. 86Special provisions relating to culpable employed earners and to secondary contributors or employers exempted by treaty etc., from enforcement of the Act or liability under it
  26. 87Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or before 5th April 2009
  27. 87ANotification of commencement or cessation of payment of Class 2 or Class 3 contributions on or after 6th April 2009 but before 6th April 2015
  28. 87AANotification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015
  29. 87BPenalty for failure to notify
  30. 87CDisclosure
  31. 87DReduction of penalty for disclosure
  32. 87ESpecial reduction
  33. 87FNotice of decision etc.
  34. 87GDouble jeopardy
  35. 88Notification of change of address
  36. 89Method of, and time for, payment of Class 2 and Class 3 contributions etc.
  37. 89AClass 2 contributions for tax years up to 2014-15
  38. 90Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions
  39. 90ZAClass 2 contributions - maternity allowance

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.