# The Social Security (Contributions) Regulations 2001, Paragraph 21AA: Employees in respect of whom employer is not required to maintain a deductions worksheet

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

(1) This paragraph applies if an employer makes a payment of ... earnings to an employee in respect of whom the employer is not required to maintain a deductions working sheet.
(2) The employer need not deliver the information required by paragraph 21A in respect of that employee on or before making the payment.
(3) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/21AA (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.