Paragraph 12 Payment of earnings-related contributions by employer (further provisions)

The Inland Revenue shall give a receipt to the employer for the total amount paid under paragraph F210, 11 or 11A if so requested, but if a receipt is given for the total amount of earnings-related contributions and any tax paid at the same time, a separate receipt need not be given for earnings-related contributions.

Subject to sub-paragraph (3), if the employer has paid to the F3Inland Revenue on account of earnings-related contributions under paragraph 10, 11 or 11A an amount which he was not liable to pay, or which has been refunded in accordance with regulation 2 of the Social Security (Refunds) (Repayment of Contractual Maternity Pay) Regulations 1990 (refunds of contributions)F4, the amounts which he is liable to pay subsequently in respect of other payments of F5F6... earnings made by him during the same year shall be reduced by the amount overpaid, so however that if there was a corresponding over-deduction from any payment of ... earnings to an employee, this paragraph shall apply only in so far as the employer has reimbursed the employee for that over-deduction.

Sub-paragraph (2) applies only if—