# The Social Security (Contributions) Regulations 2001, Regulation 67: Collection and recovery of earnings-related contributions, and Class 1B contributions

Extent: E+W+S+N.I.

(1) Subject to the provisions of regulations 68 and 70, earnings-related contributions and Class 1B contributions shall be paid, accounted for and recovered in like manner as income tax deducted from the PAYE income by virtue of regulations under section 684 of ITEPA 2003 (PAYE Regulations).
(1A) PAYE income has the meaning given in section 683 of ITEPA 2003.
(2) ...The provisions contained in Schedule 4, (which contains provisions derived from the PAYE Regulations with extensions and modifications) shall apply to and for the purposes of earnings-related contributions and Class 1B contributions.
(3) Schedules 4A (real time returns) and 4B (additional information about payments) apply to and for the purposes of earnings-related contributions.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/67 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-67
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.