Paragraph 21AB Employees paid in specified circumstancesF1

United Kingdom

(1)

This paragraph applies if—

(a)

an employer makes a payment of F2... earnings to an employee, and

(b)

all of the circumstances in sub-paragraph (2) apply.

(2)

The circumstances are that—

(a)

the payment includes an amount of ... earnings which is for work undertaken by the employee on—

(i)

the day the payment is made, or

(ii)

provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,

(b)

in respect of the work mentioned in paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and

(c)

it is not reasonably practicable for the employer to deliver the information required by paragraph 21A on or before making the payment.

(3)

The employer need not deliver the information required by paragraph 21A on or before making the payment.

(4)

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.

Annotations

Textual amendments

F1: Sch. 4 paras. 21AA-21AD inserted (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, 11
F2: Word in Sch. 4 para. 21AB 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)(c)

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)