{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-70",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-70.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/70",
  "kind": "regulation",
  "number": "70",
  "heading": "Payment of Class 1A contributions",
  "text": "(1) In the cases prescribed by paragraph (2), contributions shall be paid to the Board in accordance with regulations 71 to 83.\n(2) The cases prescribed by this paragraph are cases where an employer is liable to pay a Class 1A contribution to the Board.\n(3) For the purposes of this regulation and regulations 71 to 83where—\n(a) any payment to the Board is made by cheque; and\n(b) the cheque is paid on its first presentation to the banker on whom it is drawn,\nthe payment shall be treated as made on the day on which the cheque was received by the Board, and related expressions shall be construed accordingly.\n(4) In this regulation, and in regulations 71 to 83, “employer” means the person liable, in accordance with section 10(2) or 10ZA(4) of the Act, to pay a Class 1A contribution.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 70(4) substituted (28.11.2002) by The Social Security (Contributions)(Amendment No. 5) Regulations 2002 (S.I. 2002/2929), regs. 1, reg. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Section 10ZA was inserted by section 75 of the Child Support, Pensions and Social Security Act 2000 (c. 19)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/70",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}