Paragraph 13 Payment of Class 1B contributions

A person who is liable to pay a Class 1B contribution (“the employer”), shall pay that Class 1B contribution to the F1Inland Revenue not later than 19th October F2or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, not later than 22nd October in the year immediately following the end of the year in respect of which that contribution is payable.

If the employer has paid to the Inland Revenue under this paragraph an amount in respect of Class 1B contributions which he was not liable to pay, he shall be entitled to deduct the amount overpaid from any payment in respect of secondary earnings-related contributions which he is liable to pay subsequently to the Inland Revenue under paragraph 10 or 11 for any F3... tax period in the same year.