# The Social Security (Contributions) Regulations 2001, Paragraph 12B: Information about payments to the employee, etc

Extent: E+W+S+N.I.

In cases—
(a) falling within paragraph 30 of Schedule 4, or
(b) where the employer has no obligation to deduct or repay tax in accordance with regulation 21 of the PAYE Regulations
the amount of the payment after statutory deductions, being the amount of the payment referred to in paragraph 3 minus the total amount of primary Class 1 contributions for the period (see paragraph 10(c)) minus the value of the deduction due under the Education (Student Loans) (Repayment) Regulations 2009 or the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/12B (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.