# The Social Security (Contributions) Regulations 2001, Paragraph 21CA: Notifications of payments of ... earnings to and by providers of certain electronic payment methods

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

(1) A Real Time Information employer who makes a payment of ... earnings using an approved method of electronic communications which falls to be included in a return under paragraph 21A must—
(a) generate a reference and include it in that return,
(b) notify the service provider that the payment is a payment of ... earnings, and
(c) generate a sub-reference in respect of the payment of ... earnings and notify the service provider of that sub-reference.
(2) A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference in relation to the payment of ... earnings.
(3) In sub-paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications by which the payment is made.
(4) For the purposes of sub-paragraphs (1) and (3), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 90H (mandatory electronic payment).
(5) Any direction given under regulation 67CA of the PAYE Regulations (notification of relevant payments to and by providers of certain electronic payment methods) applies for the purposes of the obligations in this paragraph as if it referred to payments of ... earnings.

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