Paragraph 21AE Employees paid advance payments of earningsF1

normally makes a payment of earnings to an employee at regular intervals of no shorter than a week and no longer than a month,

makes an advance payment to the employee, and

makes a reduced regular interval payment to the employee.

the requirements of paragraphs 6(1)(a) (deduction of earnings-related contributions), 7(13) (calculation of deduction), 21A (real time returns of information about payments of earnings) and Schedule 4A (real time returns) do not apply to advance payments in the period beginning with the making of the advance payment and ending with the making of the reduced regular interval payment, and

the reduced regular interval payment and advance payments made in respect of it must be treated for the purposes of paragraphs 6(1)(a), 7(13), 21A and Schedule 4A as if they were a single payment of earnings made at the time the reduced regular interval payment is made.