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The Social Security (Contributions) Regulations 2001

S.I. 2001/1004 · Made 15 March 2001 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 20 July 2026.

SOCIAL SECURITY

Made 15th March 2001

Laid before Parliament 15th March 2001

Coming into force in accordance with regulation 1

The Treasury, with the concurrence of the Secretary of State for Social Security and the Department for Social Development in so far as requiredF1, in exercise of the powers set out in column (1) of Part I of Schedule 1 to these Regulations and the Commissioners of Inland Revenue, in exercise of the powers set out in column (1) of Part II of that Schedule 1 (in both cases as amended in particular by the provisions set out in column (2) of that Schedule), and of all other powers enabling them in that behalf, for the purpose only of consolidating the Regulations revoked by this instrumentF2, hereby make the following Regulations—C1C2

Annotations to the whole text

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.

Modifications

C1

Regulations power to amend or modify conferred (31.3.2022) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(4)

C2

Regulations modified (31.3.2022 with effect for the tax year 2022-23) by National Insurance Contributions (Increase of Thresholds) Act 2022 (c. 16), s. 4(2)(3)

Contents

  1. Part 1: GENERAL
  2. 1Citation, commencement and interpretation
  3. 2ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS
  4. 2Earnings periods
  5. 3Earnings period for earnings normally paid or treated as paid at regular intervals
  6. 4Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals
  7. 5Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act
  8. 6Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths
  9. 7Treatment of earnings paid otherwise than at regular intervals
  10. 8Earnings periods for directors
  11. 9Earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory sick pay and statutory parental bereavement pay , statutory parental bereavement pay and statutory neonatal care pay paid by the Board
  12. 10Earnings limits and thresholds
  13. 11Prescribed equivalents
  14. 12Calculation of earnings-related contributions
  15. 13General provisions as to aggregation
  16. 14Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer
  17. 15Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability
  18. 16Aggregation of earnings paid after pensionable age
  19. 17Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors
  20. 18Change of earnings period
  21. 19Holiday payments
  22. 20Joint employment of spouses or civil partners
  23. 21Annual maxima for those with more than one employment
  24. 22Amounts to be treated as earnings
  25. 22AAmounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles
  26. 22BAmounts to be treated as earnings: Part 7A of ITEPA 2003
  27. 22CAmounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017
  28. 23Manner of making sickness payments treated as remuneration
  29. 24Calculation of earnings for the purposes of earnings-related contributions
  30. 25Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
  31. 26Certain payments by trustees to be disregarded
  32. 27Payments to directors which are to be disregarded
  33. 28Liability for Class 1 contributions in respect of earnings normally paid after pensionable age
  34. 29Liability for Class 1 contributions of persons over pensionable age
  35. 30Abnormal pay practices
  36. 31Practices avoiding or reducing liability for contributions
  37. Part 3: CLASS 1A CONTRIBUTIONS
  38. 32Interpretation for the purposes of this Part Repealed
  39. 33Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner’s family or household in certain circumstances Repealed
  40. 34Class 1A contributions payable where two or more cars are made available concurrently Repealed
  41. 35Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earners Repealed
  42. 36Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earners
  43. 37Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners Repealed
  44. 38Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travel
  45. 39Calculation of Class 1A contributions
  46. 40Prescribed general earnings in respect of which Class 1A contributions not payable
  47. 40AException from liability to pay Class 1A contributions in respect of an amount representing an amount on which Class 1 or Class 1A contributions have already been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014
  48. 40BException from liability to pay Class 1A contributions ... in respect of sporting testimonial payments Repealed
  49. 40CSpecial provisions for reporting, payment and collection of Class 1A contributions relating to termination awards
  50. 40DSpecial provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials
  51. Part 4: CLASS 1B CONTRIBUTIONS
  52. 41Calculation of Class 1B contributions
  53. 42Exception from liability to pay Class 1B contributions
  54. Part 5: EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)
  55. 43Exception from ... Class 2 contributions
  56. 44Application for, and duration and cancellation of, certificates of exception Repealed
  57. 45Earnings for the purposes of certificates of exception Repealed
  58. 46Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions Repealed
  59. 47Return of Class 2 contributions paid by low earners Repealed
  60. 48Class 3 contributions
  61. 49Precluded Class 3 contributions
  62. 49AConditions relating to Class 3 contributions: transfers to the Communities’ pension scheme
  63. 50Class 3 contributions not paid within prescribed periods
  64. 50AClass 3 contributions: tax years 1996-97 to 2001-02
  65. 50BClass 3 contributions: tax years 1993-94 to 2007-08 Repealed
  66. 50CClass 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17
  67. 51Disposal of contributions not properly paid
  68. 52Return of contributions paid in error
  69. 52AReturn of contributions paid in excess of maxima prescribed in regulation 21
  70. 53Return of contributions: further provisions Repealed
  71. 54Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate Repealed
  72. 55Repayment of Class 1A contributions
  73. 55ARepayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes
  74. 56Return of precluded Class 3 contributions
  75. 56ARepayment of Class 3A contributions
  76. 57Calculation of return of contributions
  77. 58Reallocation of contributions for benefit purposes
  78. 59Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply
  79. Part 6: LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)
  80. 60Treatment for the purpose of contributory benefit of unpaid primary Class 1 contributions where no consent, connivance or negligence on the part of the primary contributor
  81. 61Voluntary Class 2 contributions not paid within permitted period
  82. 61AVoluntary Class 2 contributions: tax years 1993-94 to 2007-08 Repealed
  83. 61BVoluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17
  84. 62Payment of contributions after death of contributor
  85. 63Class 2 contributions paid late in accordance with a payment undertaking
  86. 63ACollection of unpaid Class 2 contributions through PAYE code
  87. 64Class 2 and Class 3 contributions paid within a month from notification of amount of arrears
  88. 65Class 2 and Class 3 contributions paid late through ignorance or error
  89. 65ZAAmounts of Class 2 and Class 3 contributions in certain cases where earnings removed Repealed
  90. 65AAmount of Class 3 contributions payable by virtue of regulation 50A
  91. 65BAmount of Class 3 contributions payable after issue of a full gender recognition certificate
  92. 65BAVoluntary Class 2 and Class 3 contributions: tax years 2016-17 and 2017-18 extension of time for payment and tax years 2016-17 to 2022-23 computation of amount
  93. 65CLate payment of voluntary Class 2 and 3 contributions for tax year 2005-06 Repealed
  94. 65DLate payment of voluntary Class 2 and 3 contributions for tax year 2006-07 Repealed
  95. Part 7: COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS
  96. 66Notification of national insurance numbers to secondary contributors
  97. 67Collection and recovery of earnings-related contributions, and Class 1B contributions
  98. 67A—Penalty for failure to make payments on time: Class 1 contributions
  99. 67BPenalty for failure to make payments on time: Class 1A and Class 1B contributions
  100. 68Other methods of collection and recovery of earnings-related contributions
  101. 69Transfer of liability from secondary contributor to employed earner: relevant employment income
  102. 70Payment of Class 1A contributions
  103. 71Due date for payment of a Class 1A contribution
  104. 72Provisions relating to a Class 1A contribution due on succession to business
  105. 73Provisions relating to Class 1A contribution due on cessation of business
  106. 74Employer failing to pay a Class 1A contribution
  107. 75Specified amount of a Class 1A contribution
  108. 76Interest on an overdue Class 1A contribution
  109. 77Payment of interest on a repaid Class 1A contribution
  110. 78Repayment of interest paid on a Class 1A contribution
  111. 79Remission of interest on a Class 1A contribution
  112. 80Return by employer
  113. 80AReturns rendered electronically on another’s behalf Repealed
  114. 81Penalties for failure to make a return and incorrect returns
  115. 82Application of the Management Act to penalties for failure to make a return and incorrect returns
  116. 83Set-off of Class 1A contributions falling to be repaid against earnings-related contributions
  117. 83ARequirement to give security or further security for amounts of Class 1A contributions
  118. 84Special provisions relating to primary Class 1 contributions
  119. 85Exception in relation to earnings to which regulation 84 applies Repealed
  120. 86Special provisions relating to culpable employed earners and to secondary contributors or employers exempted by treaty etc., from enforcement of the Act or liability under it
  121. 87Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or before 5th April 2009
  122. 87ANotification of commencement or cessation of payment of Class 2 or Class 3 contributions on or after 6th April 2009 but before 6th April 2015
  123. 87AANotification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015
  124. 87BPenalty for failure to notify Repealed
  125. 87CDisclosure Repealed
  126. 87DReduction of penalty for disclosure Repealed
  127. 87ESpecial reduction Repealed
  128. 87FNotice of decision etc. Repealed
  129. 87GDouble jeopardy Repealed
  130. 88Notification of change of address
  131. 89Method of, and time for, payment of Class 2 and Class 3 contributions etc.
  132. 89AClass 2 contributions for tax years up to 2014-15
  133. 90Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions
  134. 90ZAClass 2 contributions - maternity allowance
  135. Part 7A: Electronic Communications
  136. 90AWhether information has been delivered electronically
  137. 90BProof of content of electronic delivery
  138. 90CProof of identity of person sending or receiving electronic delivery
  139. 90DInformation sent electronically on behalf of a person
  140. 90EProof of delivery of information sent electronically
  141. 90FProof of payment sent electronically
  142. 90GUse of unauthorised method of electronic communications
  143. 90HMandatory electronic payment
  144. 90IEmployer in default if specified payment not received by applicable due date Repealed
  145. 90JDefault notice and appeal Repealed
  146. 90KDefault surcharge Repealed
  147. 90LSurcharge notice and appeal Repealed
  148. 90MParagraph 22 return and specified payments
  149. 90NMandatory use of electronic communications
  150. 90NAEmployers
  151. 90OStandards of accuracy and completeness
  152. 90PPenalties and appeals
  153. 90QAppeals: supplementary provisions
  154. 90RInterpretation
  155. Part 8: CLASS 4 CONTRIBUTIONS
  156. 91Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom
  157. 92Exception of divers and diving supervisors from liability for Class 4 contributions
  158. 93Exception of persons under the age of 16 from liability for Class 4 contributions
  159. 94Exception from Class 4 liability in respect of earnings from employed earner’s employment chargeable to income tax under Schedule D.
  160. 94AException from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D
  161. 94BLiability of a partner in an AIFM firm for Class 4 contributions
  162. 95Deferment of Class 4 liability where such liability is in doubt
  163. 96Application for deferment of Class 4 liability
  164. 97General conditions for application for, and issue of, certificates of exception and deferment
  165. 98Revocation of certificates of exception and deferment
  166. 99Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment
  167. 100Annual maximum of Class 4 contributions due under section 15 of the Act
  168. 101Disposal of Class 4 contributions under section 15 of the Act which are not due
  169. 102Repayment of Class 4 contributions under section 15 of the Act which are not due
  170. 103Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners
  171. 104Notification of national insurance number and recording of category letter on deductions working sheet
  172. 105Calculation of earnings for the purposes of special Class 4 contributions
  173. 106Notification and payment of special Class 4 contributions due
  174. 107Recovery of deferred Class 4 and special Class 4 contributions after appeal, claim or further assessment under the Income Tax Acts or appeal under section 8 of the Transfer Act
  175. 108Annual maximum of special Class 4 contribution
  176. 109Disposal of special Class 4 contributions paid in excess or error
  177. 110Return of special Class 4 contributions paid in excess or error
  178. Part 9: SPECIAL CLASSES OF EARNERS
  179. Chapter Case A—: Airmen
  180. 111Interpretation
  181. 112Modification of employed earner’s employment
  182. 113Application of the Act and regulations
  183. Chapter Case B—: Continental Shelf
  184. 114Application to employment in connection with continental shelf of Part I of the Act and so much of Part VI of the Act as relates to contributions
  185. Continental shelf workers: provisions relating to certificates
  186. 114AApplication for certificate
  187. 114BUKCS continental shelf workers certificate holder: obligations and responsibilities
  188. 114CUKCS oil field licensee certificate
  189. 114DInterpretation of regulations 114 to 114C
  190. Chapter Case C—: Mariners
  191. 115Interpretation
  192. 116Modification of section 162(5) of the Administration Act
  193. 117Conditions of domicile or residence
  194. 118Modification of employed earner’s employment
  195. 119Modification of section 9(2) of the Act
  196. 120Earnings periods for mariners and apportionment of earnings
  197. 121Calculation of earnings-related contributions for mariners
  198. 122Prescribed secondary contributors
  199. 123Payments to be disregarded Repealed
  200. 124Application of the Act and regulations
  201. 125Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions
  202. Chapter Case D—: Married Women and Widows
  203. 126Interpretation
  204. 127Elections by married women and widows
  205. 128Duration of effect of election
  206. 129Continuation of elections under regulation 91 of the 1975 Regulations
  207. 130Continuation of elections on widowhood
  208. 131Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage
  209. 132Class 3 contributions
  210. 133Certificates of election
  211. 134Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975
  212. 135Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965
  213. 136Special transitional provisions regarding deemed elections
  214. 137Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136
  215. 138Savings
  216. 139Modification of the Act
  217. Chapter Case E—: Members of the Forces
  218. 140Establishments and organisations of which Her Majesty’s forces are taken to consist
  219. 141Treatment of serving members of the forces as present in Great Britain
  220. 142Treatment of contributions paid after that date
  221. 143Special provisions concerning earnings-related contributions
  222. 144Application of the Act and regulations
  223. Chapter Case F—: Residence and Persons Abroad
  224. 145Condition as to residence or presence in Great Britain or Northern Ireland
  225. 146Payment of contributions for periods abroad
  226. 147Class 2 and Class 3 contributions for periods abroad
  227. 148Conditions of payment of ... Class 3 contributions for periods abroad
  228. 148AConditions of payment of Class 3 contributions: transfers to the Communities’ pension scheme
  229. 148BRegulation 148B
  230. 148CRegulation 148C
  231. Chapter CASE G—: VOLUNTEER DEVELOPMENT WORKERS
  232. 149Interpretation
  233. 150Certain volunteer development workers to be self-employed earners
  234. 151Option to pay Class 2 contributions
  235. 152Special provision as to residence, rate, annual maximum and method of payment
  236. 153Late paid contributions
  237. 154Modification of the Act and these Regulations
  240. 154ARegulation 154A
  241. Part 10: MISCELLANEOUS PROVISIONS
  242. 155Treatment of contribution week falling in two years
  243. 155ADecisions taken by officers of the Inland Revenue in respect of contributions which are prescribed for the purposes of section 8(1)(m) of the Transfer Act
  244. 156Northern Ireland
  245. 157Revocations
  246. Signature
  247. Schedule 1: PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS
  248. Paragraph
  249. IPOWERS EXERCISED BY THE TREASURY
  250. IIPOWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE
  251. Schedule 2: CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES
  252. 1Calculation of earnings
  253. 2Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 3
  254. 3Valuation of beneficial interest in units in a unit trust scheme
  255. Paragraph
  256. 4Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3
  257. Paragraph
  258. 5Readily convertible assets
  259. 6Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchers
  260. Paragraph
  261. 7Convertible and restricted interests in securities and convertible and restricted securities
  262. 8Convertible interest in shares Repealed
  263. Paragraph
  264. 9Assignment or release of right to acquire shares where neither right nor shares readily convertible Repealed
  265. 10Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertible Repealed
  266. 11Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999
  267. 11AExercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes
  268. 12Interpretation of paragraphs 9, 10 and 11 Repealed
  269. Paragraph
  270. 13Apportionment of a payment to a retirement benefits scheme for the benefit of two or more people Repealed
  271. 14Valuation of non-cash vouchers
  272. 14AValuation of non-cash vouchers provided under optional remuneration arrangements
  273. 15Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners
  274. Schedule 3: PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS
  275. Part I: INTRODUCTORY
  276. 1Introduction
  277. 2Interpretation
  278. Part II: PAYMENTS IN KIND
  279. 1Certain payments in kind to be disregarded
  280. Paragraph
  281. 2Payments by way of assets not to be disregarded
  282. Part III: PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND
  283. 1Paragraph 1
  284. 2Paragraph 2
  285. 3Paragraph 3
  286. Part IV: PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND
  287. 1Securities
  288. Paragraph
  289. 2Certain debentures and other securities for loans Repealed
  290. 3Loans stocks of public and local authorities Repealed
  291. Paragraph
  292. 4Warrants etc for loan stock and debentures Repealed
  293. 5Units in collective investment schemes Repealed
  294. Paragraph
  295. 6Options to acquire assets, currency, precious metals or other options
  296. 7Contracts for futures Repealed
  297. Paragraph
  298. 8Contracts for differences or to secure profit by reference to movements of indices Repealed
  299. 9Alcoholic liquor on which duty has not been paid
  300. 10Gemstones
  301. 11Certificates etc. conferring rights in respect of assets
  302. 12Vouchers
  303. Part V: CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND
  304. 1Paragraph 1
  305. 2Paragraph 2
  306. Paragraph
  307. 3Paragraph 3
  308. Paragraph Repealed
  309. 4Paragraph 4 Repealed
  310. 5Paragraph 5
  311. 5AParagraph 5A
  312. 5BParagraph 5B
  313. 6Paragraph 6
  314. 6AMeal vouchers Repealed
  315. 6BInterpretation – qualifying childcare vouchers
  316. 7Qualifying childcare vouchers for eligible employees who joined a scheme before 6th April 2011
  317. 7AQualifying childcare vouchers for eligible employees who joined a scheme on or after 6th April 2011, or before 6th April 2011 where there has been a break in employment or a 52 week break in receiving vouchers recommencing on or after 6th April 2011
  318. 8Paragraph 8
  319. 9Paragraph 9
  320. Part VI: PENSIONS AND PENSION CONTRIBUTIONS
  321. 1Pension payments and pension contributions disregarded
  322. 2Contributions to, and benefits from, registered pension schemes
  323. 3Migrant member relief and corresponding relief etc.
  324. 4Funded unapproved retirement benefit schemes.
  325. 5Payments to pension previously taken into account in calculating earnings
  326. 6Payments in good faith to scheme solely for providing approved benefits. Repealed
  327. 7Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements
  328. 8Contributions to, and benefits from, employer-financed retirement benefits schemes
  329. 9Contributions to, and pension payments from, employer-financed pension only schemes
  330. 10Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes
  331. 10AArmed forces early departure scheme payments
  332. 11Superannuation funds to which section 615(3) of the Taxes Act applies
  333. 12Independent advice in respect of conversions and transfers of pension scheme benefits
  334. 13Payments and reimbursements of the cost of pensions advice
  335. 14Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022
  336. 15War Widows Recognition payments
  337. 16The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme
  338. Part VII: PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES
  339. 1Payments in respect of training and similar payment disregarded
  340. 2Work-related training
  341. 3Education and training funded by employers
  342. 4New Deal 50plus: employment grant and training credit
  343. 5Retraining courses for recipients of jobseeker’s allowance
  344. 6Payments to Jobmatch participants
  345. 7Vouchers provided to Jobmatch participants
  346. 8Employment Retention and Advancement payments
  347. 9Return to Work Credit
  348. 10Working Neighbourhoods Pilot
  349. 11In-Work Credit
  350. 12Payments made by employers to earners in full-time attendance at universities &c.
  351. Part VIII: TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT
  352. 1Travelling, relocation and incidental expenses disregarded
  353. 1AParagraph 1A
  354. 2Relocation expenses
  355. 3Travelling expenses—general
  356. 3ZAMeaning of “workplace” and “permanent workplace”
  357. 3ZBTravel for necessary attendance: employment intermediaries
  358. 3ATravel by unpaid directors of not-for-profit companies
  359. 3BTravel where directorship held as part of a trade or profession
  360. 3CTravel between linked employments
  361. 4Travel at start or finish of overseas employment
  362. 4ATravel between employments where duties performed abroad
  363. 4BTravel costs and expenses where duties performed abroad: earner’s travel
  364. 4CTravel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel
  365. 4DForeign accommodation and subsistence costs and expenses (overseas employments)
  366. 5Travel costs and expenses of non-resident or qualifying new resident employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom
  367. 6Travelling expenses of workers on offshore gas and oil rigs
  368. 7Payments connected with cars and vans and exempt heavy goods vehicles provided for private use
  369. 7AQualifying amounts of relevant motoring expenditure
  370. 7BQualifying amounts of mileage allowance payment in respect of cycles
  371. 7CQualifying amounts of passenger payment
  372. 7DCar fuel
  373. 7EVan fuel
  374. 8Car parking facilities
  375. 8AAmounts exempted from income tax under section 289A of ITEPA 2003
  376. 8BPayments exempted from income tax under section 299B of ITEPA 2003
  377. 8CPayments exempted from income tax under section 316ZA of ITEPA 2003
  378. 8DPayments exempted from income tax under section 320D of ITEPA 2003
  379. 9Specific and distinct payments of, or towards, expenses actually incurred
  380. 10council tax or water or sewerage charges on accommodation provided for employee’s use
  381. 11rates or water or sewerage charges on accommodation provided for employee’s use
  382. 12Foreign service allowance
  383. 12AHM Forces’ Operational Allowance
  384. 12BHM Forces’ Council Tax Relief
  385. 12CHM Forces’ Continuity of Education Allowance
  386. 12DHM Forces’ Accommodation Allowance
  387. 13Commonwealth War Graves Commission and British Council: extra cost of living allowance
  388. 14Overseas medical treatment
  389. 14ARecommended medical treatment
  390. 15Experts Seconded to European Commission
  391. 15AExperts seconded to a body of the European Union
  392. 16Expenses of MPs and other representatives
  393. 17Travel expenses of members of local authorities etc
  394. Part IX: Incentives by way of securities.
  395. 1Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded
  396. 2Shares in secondary contributor or associated body Repealed
  397. 3Rights to acquire securities
  398. 3A“Short” share options granted on or after 6th April 1999 Repealed
  399. 4Enterprise management incentives Repealed
  400. 5Priority share allocations
  401. 6Partnership share agreements
  402. Paragraph
  403. 7Shares under share incentive plans
  404. 7ASecurities and interests in securities which are not readily convertible assets
  405. 8Shares under approved profit sharing schemes Repealed
  406. 9Restricted securities and restricted interests in securities
  407. 10Conditional interest in shares: gains from exercise etc. of share options Repealed
  408. 11Convertible shares Repealed
  409. 12Convertible shares: gains from the exercise etc. of share options Repealed
  410. 13Share option gains by directors and employees Repealed
  411. 14Shares acquired under options granted before 9th April 1998 Repealed
  412. 15Assignment or release of option Repealed
  413. 16Exercise of replacement share options where original option acquired before 6th April 1999
  414. 17Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16
  415. 18Payments made to internationally mobile employees
  416. Part X: MISCELLANEOUS AND SUPPLEMENTAL
  417. 1Other miscellaneous payments to be disregarded
  418. 2Payments on account of sums already included in the computation of earnings
  419. 2APayments connected to amounts within regulation 22B
  420. 3Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act
  421. 4Payments by way of incidental overnight expenses
  422. 5Gratuities and offerings
  423. 6Redundancy payments
  424. 7Sickness payments attributable to contributions made by employed earner
  425. 8Expenses and other payments not charged to income tax under miscellaneous exemptions
  426. 9VAT on the supply of goods and services by employed earner
  427. 10Employee’s liabilities and indemnity insurance
  428. 11Fees and subscriptions to professional bodies, learned societies etc
  429. 12Holiday pay
  430. 13Payments to ministers of religion
  431. 14Payments to miners and former miners, etc. in lieu of coal
  432. 15Rewards for assistance with lost or stolen cards
  433. 16Student loans
  434. 17Payment of PAYE tax in respect of notional payment
  435. 19Payments made from the In-Work Emergency Fund
  436. 20Up-Front Childcare Fund payments
  437. 21Better off in Work Credit payments
  438. 22Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme
  439. 23Fees relating to the Disclosure and Barring Service
  440. 24Advice relating to proposed employee shareholder agreements
  441. 25Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014
  442. 26Post Office Horizon compensation payments
  443. 27Post Office Horizon Shortfall Scheme compensation payments
  444. 28Group Litigation Order nominated individual compensation payments, onward payments of Post Office compensation payments, Post Office Process Review Scheme compensation payments and Suspension Remuneration Review compensation payments
  445. 29Parental Transitions Support scheme payments
  446. 30Jobs Plus Pilot payments
  447. 31Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards
  448. 32Horizon Shortfall Scheme Appeals compensation payments
  449. 33Post Office Capture Redress Scheme payments
  450. Schedule 4: Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003
  451. Part I: GENERAL
  452. 1Interpretation
  453. 2Multiple employers
  454. 3Intermediate employers
  455. 4Employer’s earnings-related contributions
  456. 4AIntermediaries
  457. 5Continuation of proceedings etc.
  458. Part II: DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS
  459. 6Deduction of earnings-related contributions
  460. 7Calculation of deduction
  461. 8Records where liability transferred from secondary contributor to employed earner: relevant employment income
  462. 9Certificate of contributions paid
  463. Part III: PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.
  464. 10Payment of earnings-related contributions monthly by employer
  465. 11Payments of earnings-related contributions quarterly by employer
  466. 11ZAPayments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) or 21EA(3)
  467. 11APayments of earnings-related contributions in respect of retrospective earnings
  468. 12Payment of earnings-related contributions by employer (further provisions)
  469. 13Payment of Class 1B contributions
  470. 14Employer failing to pay earnings-related contributions
  471. 15Specified amount of earnings-related contributions payable by the employer
  472. 16Recovery of earnings-related contributions or Class 1B contributions
  473. 17Interest on overdue earnings-related contributions or Class 1B contributions
  474. 17AApplication of paragraphs 16 and 17 in cases of wilful failure to pay
  475. 18Payment of interest on repaid earnings-related contributions or Class 1B contributions
  476. 19Repayment of interest
  477. 20Remission of interest for official error
  478. 21Application of paragraphs 10, 12, 16, 17, 18, 19 and 20
  479. 21AReal time returns of information about payments of ... earnings
  480. 21AAEmployees in respect of whom employer is not required to maintain a deductions worksheet
  481. 21ABEmployees paid in specified circumstances
  482. 21ACParagraphs 21AA and 21AB: supplementary
  483. 21ADBenefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations
  484. 21AEEmployees paid advance payments of earnings
  485. 21BModification of the requirements of paragraph 21A: notional payments
  486. 21CRelationship between paragraph 21A and aggregation of earnings
  487. 21CANotifications of payments of ... earnings to and by providers of certain electronic payment methods
  488. 21DExceptions to paragraph 21A
  489. 21EReturns under paragraphs 21A and 21D: amendments
  490. 21EAFailure to make a return under paragraph 21A or 21D
  491. 21FAdditional information about payments
  492. 21GPenalty: failure to comply with paragraph 21A or 21D
  493. 22Return by employer at end of year
  494. 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
  495. 24Special return by employer at end of voyage period
  496. 25Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order Repealed
  497. 26Retention by employer of contribution and election records
  498. 26ACertificate of employer's liability to pay contributions after inspection of documents
  499. 27Death of an employer
  500. 28Succession to a business, etc
  501. 29Payments by cheque
  502. Part 3A: DEBTS OF MANAGED SERVICE COMPANIES
  503. 29AInterpretation of this Part
  504. 29BRelevant contributions debts of managed service companies
  505. 29CTransfer of debt of managed service company
  506. 29DTime limits for issue of transfer notices
  507. 29EContents of transfer notice
  508. 29FPayment of the specified amount
  509. 29GAppeals
  510. 29HProcedure on appeals
  511. 29JWithdrawal of transfer notices
  512. 29KApplication of Part 6 of the Taxes Management Act 1970
  513. 29LRepayment of surplus amounts
  514. PART 3AA
  515. 29LARecovery from relevant persons
  516. 29LBRecovery of deemed employer NICs debt
  517. 29LCThe relevant period
  518. 29LDContents of recovery notice
  519. 29LEPayment of deemed employer NICs debt and interest
  520. 29LFAppeals
  521. 29LGWithdrawal of recovery notices
  522. 29LHApplication of Part 6 of TMA
  523. Part 3B: Security for the payment of Class 1 contributions
  524. 29MInterpretation
  525. 29NRequirement for security
  526. 29OEmployers
  527. 29PPersons from whom security can be required
  528. 29QNotice of requirement
  529. 29RDate on which security is due
  530. 29SApplication for reduction in the value of security held
  531. 29TOutcome of application under paragraph 29S
  532. 29UOutcome of application under paragraph 29S: further provision
  533. 29VAppeals
  534. 29WAppeals: further provision for cases which fall within paragraph 29R(2)
  535. 29XOffence
  536. Part 3C: CERTAIN DEBTS OF COMPANIES UNDER PARAGRAPH 3ZB OF PART 8 OF SCHEDULE 3 (TRAVEL EXPENSES OF WORKERS PROVIDING SERVICES THROUGH EMPLOYMENT INTERMEDIARIES)
  537. 29YInterpretation of Part 3C: “relevant contributions debt” and “relevant date”
  538. 29ZInterpretation of Part 3C: general
  539. 29Z1Liability of directors for relevant contributions debts
  540. 29Z2Appeals in relation to personal liability notices
  541. 29Z3Withdrawal of personal liability notices
  542. 29Z4Recovery of sums due under personal liability notice: application of Part 6 of Taxes Management Act 1970
  543. 29Z5Repayment of surplus amounts
  544. Part IV: ASSESSMENT AND DIRECT COLLECTION
  545. 30Provisions for direct payment
  546. 30AApplication of paragraphs 31 and 31A
  547. 31Direct collection involving deductions working sheets
  548. 31ADirect collection involving deductions working sheets on and after 6th April 2014
  549. Schedule 4A: Real time returns
  550. 1Paragraph 1
  551. 2Information about the employer and the employee
  552. 2AParagraph 2A
  553. 3Information about payments to the employee, etc
  554. 3AInformation about payments to the employee, etc
  555. 4Information about payments to the employee, etc
  556. 5Information about payments to the employee, etc
  557. 6Information about payments to the employee, etc
  558. 7Information about payments to the employee, etc
  559. 7AInformation about payments to the employee, etc
  560. 8Information about payments to the employee, etc
  561. 9Information about payments to the employee, etc
  562. 10Information about payments to the employee, etc
  563. 11Information about payments to the employee, etc
  564. 12Information about payments to the employee, etc Repealed
  565. 12AInformation about payments to the employee, etc
  566. 12BInformation about payments to the employee, etc
  567. 12CInformation about payments to the employee, etc
  568. 12DInformation about payments to the employee, etc
  569. 12EInformation about payments to the employee, etc
  570. 12FInformation about payments to the employee, etc
  571. 13Information about statutory sick pay Repealed
  572. 14Information about statutory maternity pay
  573. 15Information about ordinary statutory paternity pay
  574. 16Information about additional statutory paternity pay Repealed
  575. 17Information about additional statutory paternity pay Repealed
  576. 17AInformation about statutory shared parental pay
  577. 17BInformation about statutory shared parental pay
  578. 18Information about statutory adoption pay
  579. 19Information about statutory parental bereavement pay
  580. 20Information about statutory neonatal care pay
  581. Schedule 4B: Additional information about payments
  582. 1Paragraph 1
  583. 2Deductions in respect of statutory payments
  584. 3Deductions in respect of statutory payments
  585. 4Deductions in respect of statutory payments Repealed
  586. 4ADeductions in respect of statutory payments
  587. 5Deductions in respect of statutory payments
  588. 5ADeductions in respect of statutory payments
  589. 5BDeductions in respect of statutory payments
  590. 6Deductions in respect of statutory payments Repealed
  591. 7Regional secondary contributions holiday for new businesses
  592. Schedule 5: ELECTIONS ABOUT SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES
  593. 1Paragraph 1
  594. 2Paragraph 2
  595. 3Paragraph 3
  596. Schedule 6
  597. Part 1: PRESCRIBED ESTABLISHMENTS AND ORGANISATIONS FOR THE PURPOSES OF SECTION 116(3) OF THE ACT
  598. 1Paragraph 1
  599. 2Paragraph 2
  600. 3Paragraph 3
  601. 4Paragraph 4
  602. 5Paragraph 5
  603. 6Paragraph 6
  604. 7Paragraph 7
  605. 8Paragraph 8
  606. 9Paragraph 9
  607. Part II: ESTABLISHMENTS AND ORGANISATIONS OF WHICH HER MAJESTY’S FORCES SHALL NOT CONSIST
  608. 10Paragraph 10
  609. Schedule 7: Corresponding Northern Ireland Enactments
  610. 1Paragraph 1
  611. Part I: ENACTMENTS CORRESPONDING TO PRIMARY LEGISLATION APPLICABLE TO GREAT BRITAIN
  612. Paragraph
  613. Paragraph Repealed
  614. IIENACTMENTS CORRESPONDING TO SUBORDINATE LEGISLATION APPLICABLE TO GREAT BRITAIN
  615. Schedule 8: REVOCATIONS
  616. IREVOCATIONS APPLICABLE TO GREAT BRITAIN OR TO THE UNITED KINGDOM
  617. IIREVOCATIONS APPLICABLE TO NORTHERN IRELAND
  618. Explanatory note