{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90M",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-90M.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/90M",
  "kind": "regulation",
  "number": "90M",
  "heading": "Paragraph 22 return and specified payments",
  "text": "In this Part—\n“paragraph 22 return” means the return and accompanying information required by paragraph 22 of Schedule 4 (return by employer at the end of the year);\n“specified payments” means payments of earnings-related contributions under paragraph 10 (payments made monthly by employer) or paragraph 11 (payments made quarterly by employer) of Schedule 4.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7A inserted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 23"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 90M substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 5(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 90M substituted (6.4.2010) (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 7"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 90M heading substituted (13.8.2009) (with effect in accordance with reg. 1(4) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (S.I. 2009/2028), regs. 1(2), 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/90M",
    "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."
}