{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21A",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21A.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/4/paragraph/21A",
  "kind": "paragraph",
  "number": "21A",
  "heading": "Real time returns of information about payments of ... earnings",
  "text": "(1) Subject to sub-paragraph (1A), on or before making any payment of ... earnings to an employee a Real Time Information employer must deliver to HMRC the information specified in Schedule 4A (real time returns) in accordance with this paragraph unless—\n(a) the employer is not required to maintain a deductions working sheet for any employees, or\n(b) an employee’s earnings are below either the lower earnings limit or the secondary threshold, whichever is the lesser amount, and the employer is required to make a return under regulation 67B(1), regulation 67D(3), regulation 67E(6) or regulation 67EA(3) of the PAYE Regulations.\n(1A) But a Real Time Information employer—\n(a) which for the tax year 2014-15 meets Conditions A and B, or\n(b) which for the tax year 2015-16 meets Conditions A and C,\nmay instead for that tax year deliver to HMRC the information specified in Schedule 4A (real time returns) in respect of every payment of ... earnings made to an employee in a tax month on or before making the last payment of ... earnings in that month.\n(1B) Condition A is that at 5th April 2014 the employer is one to whom HMRC has issued an employer’s PAYE reference.\n(1C) Condition B is that at 6th April 2014 the Real Time Information employer employs no more than 9 employees.\n(1D) Condition C is that at 6th April 2015 the Real Time Information employer employs no more than 9 employees.\n(1E) In this paragraph “employer’s PAYE reference” means—\n(a) the combination of letters, numbers, or both, used by HMRC to identify an employer for the purposes of the PAYE Regulations, and\n(b) the number which identifies the employer’s HMRC office.\n(2) The information must be included in a return.\n(3) Subject to paragraph (4), if payments of ... earnings are made to more than one employee at the same time, the return under sub-paragraph (2) must include the information required by Schedule 4A in respect of each employee to whom a payment of ... earnings is made at that time.\n(4) If payments of ... earnings are made to more than one employee at the same time but the employer operates more than one payroll, the employer must make a return in respect of each payroll.\n(5) The return is to be made using an approved method of electronic communications and regulation 90N(2) (mandatory use of electronic communications) applies as if the return was a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(8) Schedule 24 to the Finance Act 2007 (penalties for errors), as that Schedule applies to income tax returns, shall apply in relation to the requirement to make a return contained in sub-paragraph (2).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 paras. 21A-21F inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 11"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 21A(1) inserted (with effect in accordance with reg 1(2)(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2013 (S.I. 2013/2301), regs. 1(1), 3(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4 para. 21A(1) substituted (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 7(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 4 para. 21A omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 4 para. 21A(1) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 10(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 4 para. 21A(1)(b) inserted (coming into force in accordance with reg. 1 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2025 (S.I. 2025/321), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 4 para. 21A(1)(b) inserted (coming into force in accordance with reg. 1 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2025 (S.I. 2025/321), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Sch. 4 paras. 21A(1A)-(1E) substituted for Sch. 4 paras. 21A(1A)-(1B) (6.4.2014) by The Social Security (Contributions) (Amendment) Regulations 2014 (S.I. 2014/608), regs. 1(1), 7(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Sch. 4 para. 21A(6)(7) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 10(3)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in Sch. 4 para. 21A heading omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21A",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}