{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-24",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-24.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/4/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": "Special return by employer at end of voyage period",
  "text": "(1) This paragraph applies where earnings-related contributions are assessed in accordance with regulation 120(4) or (5) (earnings periods for mariners and apportionment of earnings).\n(2) Not later than 14 days after the end of the voyage period the employer shall render to the Inland Revenue in such form as the Inland Revenue may authorise a return in respect of each mariner showing—\n(a) his name, discharge book number and national insurance number;\n(b) the earnings periods and the amounts of earnings apportioned to each such period in the voyage period;\n(c) the appropriate category letter for each apportionment of ... earnings;\n(d) the amounts of all the earnings-related contributions payable on each apportionment of ... earnings otherwise than under paragraph 7(3);\n(e) the amounts of primary Class 1 contributions included in the amounts shown under paragraph (d) for each apportionment of ... earnings and;\n(f) the total amount of any earnings in respect of which primary Class 1 contributions were payable.\n(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 24 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(14)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4 para. 24 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 32(14)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 4 para. 24(2) 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)(d)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 4 para. 24(2)(e) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(i) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 4 para. 24(2)(f) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(ii) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 4 para. 24(2)(g) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(e)(iii) (with reg. 20)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 4 para. 24(2)(h) omitted (6.4.2012) by virtue of The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 29(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/24",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}