# The Social Security (Contributions) Regulations 2001, Paragraph 11A: Payments of earnings-related contributions in respect of retrospective earnings


(1) This paragraph applies where there are retrospective earnings in respect of which contributions (whether primary or secondary contributions) are payable.
(2) The employer shall pay the contributions referred to in sub-paragraph (1) to HMRC within 14 days or, if payment is made in respect of the current year by an approved method of electronic communications, 17 days of the end of the tax month immediately following the tax month in which the relevant retrospective contributions regulations came into force.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/11A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-11A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.