# The Social Security (Contributions) Regulations 2001, Paragraph 29LE: Payment of deemed employer NICs debt and interest


(1) The relevant person must pay the amount of the deemed employer NICs debt to HMRC within 30 days beginning with the date on which the notice is given.
(2) Interest accruing on the deemed employer NICs debt by virtue of section 101 of the Finance Act 2009 after expiry of the period of time mentioned in sub-paragraph (1) shall be treated as chargeable to the relevant person under that section.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/29LE (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.