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Part III PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.

United Kingdom

  1. 10Payment of earnings-related contributions monthly by employer
  2. 11Payments of earnings-related contributions quarterly by employer
  3. 11ZAPayments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) or 21EA(3)
  4. 11APayments of earnings-related contributions in respect of retrospective earnings
  5. 12Payment of earnings-related contributions by employer (further provisions)
  6. 13Payment of Class 1B contributions
  7. 14Employer failing to pay earnings-related contributions
  8. 15Specified amount of earnings-related contributions payable by the employer
  9. 16Recovery of earnings-related contributions or Class 1B contributions
  10. 17Interest on overdue earnings-related contributions or Class 1B contributions
  11. 17AApplication of paragraphs 16 and 17 in cases of wilful failure to pay
  12. 18Payment of interest on repaid earnings-related contributions or Class 1B contributions
  13. 19Repayment of interest
  14. 20Remission of interest for official error
  15. 21Application of paragraphs 10, 12, 16, 17, 18, 19 and 20
  16. 21AReal time returns of information about payments of ... earnings
  17. 21AAEmployees in respect of whom employer is not required to maintain a deductions worksheet
  18. 21ABEmployees paid in specified circumstances
  19. 21ACParagraphs 21AA and 21AB: supplementary
  20. 21ADBenefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
  21. 21AEEmployees paid advance payments of earnings
  22. 21BModification of the requirements of paragraph 21A: notional payments
  23. 21CRelationship between paragraph 21A and aggregation of earnings
  24. 21CANotifications of payments of ... earnings to and by providers of certain electronic payment methods
  25. 21DExceptions to paragraph 21A
  26. 21EReturns under paragraphs 21A and 21D: amendments
  27. 21EAFailure to make a return under paragraph 21A or 21D
  28. 21FAdditional information about payments
  29. 21GPenalty: failure to comply with paragraph 21A or 21D
  30. 22Return by employer at end of year
  31. 23Notification by employer at end of year that an agreement described in paragraph 3A(2) or an election under paragraph 3B(1) of Schedule 1 to the Act has been operated in relation to a Secondary Class 1 contribution
  32. 24Special return by employer at end of voyage period
  33. 25Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order
  34. 26Retention by employer of contribution and election records
  35. 26ACertificate of employer's liability to pay contributions after inspection of documents
  36. 27Death of an employer
  37. 28Succession to a business, etc
  38. 29Payments by cheque

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)