Paragraph 9 Certificate of contributions paid

United Kingdom

(1)

Where the employer is required to give the employee a certificate in accordance with F1regulation 67 of the PAYE Regulations (information to employees about payments and tax deducted (Form P 60)), the employer shall enter on the certificate, in respect of the year to which the certificate relates—

(a)

the amount of any earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;

(b)

the amount of any earnings in respect of which primary Class 1 contributions were, by virtue of section 6A of the ActF2, treated as having been paid, which exceed the current lower earnings limit but do not exceed the current primary thresholdF3...;

(c)

the amount of any earnings in respect of which primary Class 1 contributions were payable which exceed the current primary threshold but do not exceed the F4current upper earnings limitF5...;

F6(ca)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)

the amount of the earnings, if any, recorded under paragraphs (b) and (c), above the current lower earnings limit, in respect of which primary Class 1 contributions were payable or, where section 6A of the Act and regulation 127 applies, were treated as having been paid, at the reduced rate;

(e)

the amount of primary Class 1 contributions paid by the employee;

F7(f)

the amount of statutory maternity pay paid to the employee;

(F8g)

the amount of F9... statutory paternity pay paid to the employee;

F10(ga)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11...

(h)

the amount of statutory adoption pay paid to the employeeF12; F13...

(i)

the amount of statutory shared parental pay paid to the employeeF14; ~~F15and~~

(j)

the amount of statutory parental bereavement pay paid to the employee;F16; and

(k)

the amount of statutory neonatal care pay paid to the employee;

and shall enter the amounts under F17paragraph (e) under the appropriate category letter indicated by the F18Inland Revenue.

(2)

Where the employer is not required to give the employee a certificate in accordance with F19regulation 67 of the PAYE Regulations, because no tax has been deducted from the employee’s F20relevant payments during the year concernedF21..., F22but the employee—

(a)

has paid, or

(b)

is treated, by virtue of section 6A of the Act, as having paid,

primary Class 1 contributions in that year, the employer shall nevertheless give the employee such a certificate showing the information referred to in sub-paragraph (1).

F23(3)

In sub-paragraph (2), “relevant payments” has the meaning given in the PAYE Regulations.

Annotations

Textual amendments

F1: Words in Sch. 4 para. 9(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 31(4)(a)(i)
F2: Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act.
F3: Words in Sch. 4 para. 9(1)(b) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(i) (with reg. 20)
F4: Words in Sch. 4 para. 9(1)(c) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(ii)(aa) (with reg. 20)
F5: Words in Sch. 4 para. 9(1)(c) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(ii)(bb) (with reg. 20)
F6: Sch. 4 para. 9(1)(ca) omitted (6.4.2016) by virtue of The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 18(b)(iii) (with reg. 20)
F7: Sch. 4 para. 9(1)(f)-(h) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(a)
F8: Sch. 4 para. 9(1)(g)(ga) substituted for Sch. 4 para. 9(1)(g) (14.11.2010) by The Social Security (Contributions) (Amendment No. 5) Regulations 2010 (S.I. 2010/2450), regs. 1, 4(3)
F9: Word in Sch. 4 para. 9(1)(g) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3) (with reg. 9)
F10: Sch. 4 para. 9(1)(ga) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(a) (with reg. 9)
F11: Word in Sch. 4 para. 9(1)(ga) omitted (5.4.2015) by virtue of The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(b) (with reg. 9)
F12: Sch. 4 para. 9(1)(i) and word inserted (5.3.2015) by The Social Security and Tax Credits (Miscellaneous Amendments) Regulations 2015 (S.I. 2015/175), reg. 2(2)(3), 4(3)(c)
F13: Word in Sch. 4 para. 9(1)(h) omitted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(b)(i) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)
F14: Sch. 4 para. 9(1)(j) and word inserted (6.4.2020) by The Social Security (Contributions) (Amendment) Regulations 2020 (S.I. 2020/239), regs. 1, 2(3)(b)(ii) (which amendment was extended to N.I. (6.4.2022) by S.I. 2022/384, reg. 3)
F15: Word in Sch. 4 para. 9(1)(i) omitted (E.W.S.) (6.4.2025) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(3)(b)(i)
F16: Sch. 4 para. 9(1)(k) and word inserted (E.W.S.) (6.4.2025) by The Social Security (Contributions) (Amendment No. 4) Regulations 2025 (S.I. 2025/328), regs. 1, 2(3)(b)(ii)
F17: Words in Sch. 4 para. 9(1) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 16(3)(b)
F18: Words in Sch. 4 para. 9(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 31(4)(a)(ii)
F19: Words in Sch. 4 para. 9(2) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 31(4)(b)(i)
F20: Words in Sch. 4 para. 9(2) substituted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 22(a)
F21: Words in Sch. 4 para. 9(2) omitted (6.4.2010) by virtue of The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 10
F22: Words in Sch. 4 para. 9(2) substituted (10.6.2003) by The Social Security (Contributions) (Amendment No. 4) Regulations 2003 (S.I. 2003/1337), regs. 1(1), 3(2)
F23: Sch. 4 para. 9(3) inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 22(b)

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)