# The Social Security (Contributions) Regulations 2001, Paragraph 21AB: Employees paid in specified circumstances

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

(1) This paragraph applies if—
(a) an employer makes a payment of ... 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.

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