Paragraph 10 Payment of earnings-related contributions monthly by employer

Subject to F1sub-paragraph (1A) and paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the F2Inland Revenue within 14 days F3or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, within 17 days of the end of every F4... tax month.

This paragraph does not apply in respect of amounts of retrospective earnings.

The amount specified in this sub-paragraph is the total amount of earnings-related contributions due in respect of F6F7... earnings paid by the employer in that F8... tax month, F9(and, where required, reported under paragraph 21A or 21D) other than amounts deductible under paragraph 7(2) which he did not deduct and amounts which he deducted under the Compensation of Employers RegulationsF10....

For the purposes of sub-paragraph (2), if two or more payments of F11... earnings fall to be aggregated, the employer shall be treated as having deducted from the last of those payments the amount of any earnings-related contributions deductible from those payments which he did not deduct from the earlier payments.

The amount specified in sub-paragraph (2) must be adjusted to take account of errors corrected under paragraph 21E(5), other than in cases where paragraph 21E(4) appliesF13, or failures rectified under paragraph 21EA(2).

Where the amount specified in sub-paragraph (2) has been adjusted to take account of an error as provided for in sub-paragraph (3A) and the value of the adjustment is a negative amount, that amount is treated as having been paid to HMRC—