{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-9",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-9.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/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Certificate of contributions paid",
  "text": "(1) Where the employer is required to give the employee a certificate in accordance with regulation 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—\n(a) the amount of any earnings up to and including the current lower earnings limit where earnings equal or exceed that figure;\n(b) the amount of any earnings in respect of which primary Class 1 contributions were, by virtue of section 6A of the Act, treated as having been paid, which exceed the current lower earnings limit but do not exceed the current primary threshold...;\n(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 current upper earnings limit...;\n(ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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;\n(e) the amount of primary Class 1 contributions paid by the employee;\n(f) the amount of statutory maternity pay paid to the employee;\n(g) the amount of ... statutory paternity pay paid to the employee;\n(ga) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...\n(h) the amount of statutory adoption pay paid to the employee; ...\n(i) the amount of statutory shared parental pay paid to the employee; and\n(j) the amount of statutory parental bereavement pay paid to the employee;; and\n(k) the amount of statutory neonatal care pay paid to the employee;\nand shall enter the amounts under paragraph (e) under the appropriate category letter indicated by the Inland Revenue.\n(2) Where the employer is not required to give the employee a certificate in accordance with regulation 67 of the PAYE Regulations, because no tax has been deducted from the employee’s relevant payments during the year concerned..., but the employee—\n(a) has paid, or\n(b) is treated, by virtue of section 6A of the Act, as having paid,\nprimary 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).\n(3) In sub-paragraph (2), “relevant payments” has the meaning given in the PAYE Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Section 6A was inserted by paragraph 3 of Part I of Schedule 9 to the Welfare Reform Act."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/9",
    "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."
}