Regulation C18 Deduction, payment and recovery of contributions

(1)

The employer of a person in pensionable employment, other than a services education officer, is to deduct from his salary each month—

(a)

the contributions payable under regulation C3(1) and any contributions payable under regulation C3(3),

(b)

any additional contributions payable in accordance with Part I of Schedule 4 as a result of an election under regulation C4,

(c)

any additional contributions payable by virtue of regulation C6 or C11, and

(d)

any instalments payable under regulation C16(5),

and any amount not so deducted in any month is to be deducted from the person’s salary no later than 30th April next following the end of the financial year in which it ought to have been deducted.

(2)

If and so far as deductions are not made under paragraph (1), any sum remaining due is to be paid by the person to the Secretary of State on receipt of a written demand specifying the sum.

(3)

If the sum is not paid within 6 weeks after the date of the demand, interest is payable on it at 4% per annum, compounded with yearly rests, from the expiry of the 6 weeks to the date of payment.

(4)

Without prejudice to any other means of recovery, any sum due to the Secretary of State under paragraph (2) or (3) may be recovered by deducting it from any benefits payable under Part E.

(5)

Amounts due from a person under this Part which are not deductible under paragraph (1) are to be paid by him to the Secretary of State.

(6)

If any amount to which paragraph (5) applies, except one due under regulation C9, C10, C16 or C17, is not paid within 6 months after the end of the period to which it relates, but remains payable, interest is payable on it at 4% per annum, compounded with yearly rests, from the expiry of the 6 months to the date of payment.