| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 1 of 42 obligations carry a criminal penalty. 1 carries different penalties and 40 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Employer37 Employee1

Plus 4 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

Employee — also bound by 189 other Acts

Regulation (EU) No 965/2012 (Air Operations) 18 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 13 duties

The Income Tax (Pay As You Earn) Regulations 2003 11 duties

Shared Parental Leave Regulations 2014 10 duties

Paternity and Adoption Leave Regulations 2002 9 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

GENERAL

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.001 Citation, commencement and interpretation

Part 2

ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

0 of 35 sections shown

35 other sections in this Part — procedural and definitional

s.002 Earnings periods

s.003 Earnings period for earnings normally paid or treated as paid at regular intervals

s.004 Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals

s.005 Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act

s.006 Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths

s.007 Treatment of earnings paid otherwise than at regular intervals

s.008 Earnings periods for directors

s.009 Earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory sick pay , statutory parental bereavement pay and statutory neonatal care pay paid by the Board

s.010 Earnings limits and thresholds

s.011 Prescribed equivalents

s.012 Calculation of earnings-related contributions

s.013 General provisions as to aggregation

s.014 Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer

s.015 Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability

s.016 Aggregation of earnings paid after pensionable age

s.017 Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors

s.018 Change of earnings period

s.019 Holiday payments

s.020 Joint employment of spouses or civil partners

s.021 Annual maxima for those with more than one employment

s.022 Amounts to be treated as earnings

s.022 Amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles

s.022 Amounts to be treated as earnings: Part 7A of ITEPA 2003

s.022 Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017

s.023 Manner of making sickness payments treated as remuneration

s.024 Calculation of earnings for the purposes of earnings-related contributions

s.025 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

s.026 Certain payments by trustees to be disregarded

s.027 Payments to directors which are to be disregarded

s.028 Liability for Class 1 contributions in respect of earnings normally paid after pensionable age

s.029 Liability for Class 1 contributions of persons over pensionable age

s.030 Abnormal pay practices

s.031 Practices avoiding or reducing liability for contributions

s.paragraph/p1 This is subject to the provisions of Schedule 2 (calculation...

s.paragraph/p2 The provision of this regulation does not limit the operation...

Part 3

CLASS 1A CONTRIBUTIONS

0 of 13 sections shown

13 other sections in this Part — procedural and definitional

s.032 Interpretation for the purposes of this Part

s.033 Exception 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

s.034 Class 1A contributions payable where two or more cars are made available concurrently

s.035 Reduction 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

s.036 Reduction 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

s.037 Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners

s.038 Exception 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

s.039 Calculation of Class 1A contributions

s.040 Prescribed general earnings in respect of which Class 1A contributions not payable

s.040 Exception 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

s.040 Exception from liability to pay Class 1A contributions ... in respect of sporting testimonial payments

s.040 Special provisions for reporting, payment and collection of Class 1A contributions relating to termination awards

s.040 Special provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials

Part 4

CLASS 1B CONTRIBUTIONS

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.041 Calculation of Class 1B contributions

s.042 Exception from liability to pay Class 1B contributions

Part 5

EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)

0 of 24 sections shown

24 other sections in this Part — procedural and definitional

s.043 Exception from ... Class 2 contributions

s.044 Application for, and duration and cancellation of, certificates of exception

s.045 Earnings for the purposes of certificates of exception

s.046 Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions

s.047 Return of Class 2 contributions paid by low earners

s.048 Class 3 contributions

s.049 Precluded Class 3 contributions

s.049 Conditions relating to Class 3 contributions: transfers to the Communities’ pension scheme

s.050 Class 3 contributions not paid within prescribed periods

s.050 Class 3 contributions: tax years 1996-97 to 2001-02

s.050 Class 3 contributions: tax years 1993-94 to 2007-08

s.050 Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

s.051 Disposal of contributions not properly paid

s.052 Return of contributions paid in error

s.052 Return of contributions paid in excess of maxima prescribed in regulation 21

s.053 Return of contributions: further provisions

s.054 Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate

s.055 Repayment of Class 1A contributions

s.055 Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes

s.056 Return of precluded Class 3 contributions

s.056 Repayment of Class 3A contributions

s.057 Calculation of return of contributions

s.058 Reallocation of contributions for benefit purposes

s.059 Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply

Part 6

LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

0 of 15 sections shown

15 other sections in this Part — procedural and definitional

s.060 Treatment 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

s.061 Voluntary Class 2 contributions not paid within permitted period

s.061 Voluntary Class 2 contributions: tax years 1993-94 to 2007-08

s.061 Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17

s.062 Payment of contributions after death of contributor

s.063 Class 2 contributions paid late in accordance with a payment undertaking

s.063 Collection of unpaid Class 2 contributions through PAYE code

s.064 Class 2 and Class 3 contributions paid within a month from notification of amount of arrears

s.065 Class 2 and Class 3 contributions paid late through ignorance or error

s.065 Amount of Class 3 contributions payable by virtue of regulation 50A

s.065 Amount of Class 3 contributions payable after issue of a full gender recognition certificate

s.065 Voluntary 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

s.065 Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06

s.065 Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07

s.065 Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed

Part 7

COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

5 of 39 sections shown

s.071 Due date for payment of a Class 1A contribution Regulated

Pay Class 1A National Insurance contributions by 19 July (or 22 July if paying electronically)Employer

s.072 Provisions relating to a Class 1A contribution due on succession to business Regulated

Pay Class 1A National Insurance when taking over a businessEmployer

s.073 Provisions relating to Class 1A contribution due on cessation of business Regulated

Pay Class 1A contributions within 14-17 days when you stop tradingEmployer

s.076 Interest on an overdue Class 1A contribution Regulated

Pay interest on overdue Class 1A contributionsEmployer

s.080 Return by employer Regulated

Submit Class 1A National Insurance return to HMRC by 6 JulyEmployer

34 other sections in this Part — procedural and definitional

s.066 Notification of national insurance numbers to secondary contributors

s.067 Collection and recovery of earnings-related contributions, and Class 1B contributions

s.067 Penalty for failure to make payments on time: Class 1 contributions

s.067 Penalty for failure to make payments on time: Class 1A and Class 1B contributions

s.068 Other methods of collection and recovery of earnings-related contributions

s.069 Transfer of liability from secondary contributor to employed earner: relevant employment income

s.070 Payment of Class 1A contributions

s.074 Employer failing to pay a Class 1A contribution

s.075 Specified amount of a Class 1A contribution

s.077 Payment of interest on a repaid Class 1A contribution

s.078 Repayment of interest paid on a Class 1A contribution

s.079 Remission of interest on a Class 1A contribution

s.080 Returns rendered electronically on another’s behalf

s.081 Penalties for failure to make a return and incorrect returns

s.082 Application of the Management Act to penalties for failure to make a return and incorrect returns

s.083 Set-off of Class 1A contributions falling to be repaid against earnings-related contributions

s.083 Requirement to give security or further security for amounts of Class 1A contributions

s.084 Special provisions relating to primary Class 1 contributions

s.085 Exception in relation to earnings to which regulation 84 applies

s.086 Special 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

s.087 Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or before 5th April 2009

s.087 Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or after 6th April 2009 but before 6th April 2015

s.087 Notification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015

s.087 Penalty for failure to notify

s.087 Disclosure

s.087 Reduction of penalty for disclosure

s.087 Special reduction

s.087 Notice of decision etc.

s.087 Double jeopardy

s.088 Notification of change of address

s.089 Method of, and time for, payment of Class 2 and Class 3 contributions etc.

s.089 Class 2 contributions for tax years up to 2014-15

s.090 Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions

s.090 Class 2 contributions - maternity allowance

Part 7

Electronic Communications

2 of 19 sections shown

s.090 Mandatory electronic payment Regulated

Pay HMRC electronically if you are a large employerEmployer

s.090 Mandatory use of electronic communications Prosecution

Deliver paragraph 22 returns electronically using an approved methodEmployer

Fine up to £3,000

17 other sections in this Part — procedural and definitional

s.090 Whether information has been delivered electronically

s.090 Proof of content of electronic delivery

s.090 Proof of identity of person sending or receiving electronic delivery

s.090 Information sent electronically on behalf of a person

s.090 Proof of delivery of information sent electronically

s.090 Proof of payment sent electronically

s.090 Use of unauthorised method of electronic communications

s.090 Employer in default if specified payment not received by applicable due date

s.090 Default notice and appeal

s.090 Default surcharge

s.090 Surcharge notice and appeal

s.090 Paragraph 22 return and specified payments

s.090 Employers

s.090 Standards of accuracy and completeness

s.090 Penalties and appeals

s.090 Appeals: supplementary provisions

s.090 Interpretation

Part 8

CLASS 4 CONTRIBUTIONS

0 of 22 sections shown

22 other sections in this Part — procedural and definitional

s.091 Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom

s.092 Exception of divers and diving supervisors from liability for Class 4 contributions

s.093 Exception of persons under the age of 16 from liability for Class 4 contributions

s.094 Exception from Class 4 liability in respect of earnings from employed earner’s employment chargeable to income tax under Schedule D.

s.094 Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D

s.094 Liability of a partner in an AIFM firm for Class 4 contributions

s.095 Deferment of Class 4 liability where such liability is in doubt

s.096 Application for deferment of Class 4 liability

s.097 General conditions for application for, and issue of, certificates of exception and deferment

s.098 Revocation of certificates of exception and deferment

s.099 Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment

s.100 Annual maximum of Class 4 contributions due under section 15 of the Act

s.101 Disposal of Class 4 contributions under section 15 of the Act which are not due

s.102 Repayment of Class 4 contributions under section 15 of the Act which are not due

s.103 Class 4 liability of earners treated as self-employed earners who would otherwise be employed earners

s.104 Notification of national insurance number and recording of category letter on deductions working sheet

s.105 Calculation of earnings for the purposes of special Class 4 contributions

s.106 Notification and payment of special Class 4 contributions due

s.107 Recovery 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

s.108 Annual maximum of special Class 4 contribution

s.109 Disposal of special Class 4 contributions paid in excess or error

s.110 Return of special Class 4 contributions paid in excess or error

Part 9

SPECIAL CLASSES OF EARNERS

2 of 52 sections shown

s.133 Certificates of election Regulated

Take custody of and return reduced-rate election certificates when requiredEmployer

s.136 Special transitional provisions regarding deemed elections Regulated

Pay Class 1 contributions at the rate notified by the womanEmployer

50 other sections in this Part — procedural and definitional

s.111 Interpretation

s.112 Modification of employed earner’s employment

s.113 Application of the Act and regulations

s.114 Application 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

s.114 Application for certificate

s.114 UKCS continental shelf workers certificate holder: obligations and responsibilities

s.114 UKCS oil field licensee certificate

s.114 Interpretation of regulations 114 to 114C

s.115 Interpretation

s.116 Modification of section 162(5) of the Administration Act

s.117 Conditions of domicile or residence

s.118 Modification of employed earner’s employment

s.119 Modification of section 9(2) of the Act

s.120 Earnings periods for mariners and apportionment of earnings

s.121 Calculation of earnings-related contributions for mariners

s.122 Prescribed secondary contributors

s.123 Payments to be disregarded

s.124 Application of the Act and regulations

s.125 Modification in relation to share fishermen of Part I of the Act and so much of Part VI of the Act as relates to contributions

s.126 Interpretation

s.127 Elections by married women and widows

s.128 Duration of effect of election

s.129 Continuation of elections under regulation 91 of the 1975 Regulations

s.130 Continuation of elections on widowhood

s.131 Reduced rate of primary Class 1 contributions otherwise payable at the main primary percentage

s.132 Class 3 contributions

s.134 Special transitional provisions consequent upon passing of the Social Security Pensions Act 1975

s.135 Deemed election of married women and widows excepted from contribution liability under the National Insurance Act 1965

s.137 Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136

s.138 Savings

s.139 Modification of the Act

s.140 Establishments and organisations of which Her Majesty’s forces are taken to consist

s.141 Treatment of serving members of the forces as present in Great Britain

s.142 Treatment of contributions paid after that date

s.143 Special provisions concerning earnings-related contributions

s.144 Application of the Act and regulations

s.145 Condition as to residence or presence in Great Britain or Northern Ireland

s.146 Payment of contributions for periods abroad

s.147 Class 2 and Class 3 contributions for periods abroad

s.148 Conditions of payment of Class 2 or Class 3 contributions for periods abroad

s.148 Conditions of payment of Class 3 contributions: transfers to the Communities’ pension scheme

s.148 (1) This regulation applies, in relation to a tax year,...

s.148 (1) This regulation applies in relation to a person (P)—...

s.149 Interpretation

s.150 Certain volunteer development workers to be self-employed earners

s.151 Option to pay Class 2 contributions

s.152 Special provision as to residence, rate, annual maximum and method of payment

s.153 Late paid contributions

s.154 Modification of the Act and these Regulations

s.154 (1) For the purposes of section 9B (zero-rate secondary Class...

Part 10

MISCELLANEOUS PROVISIONS

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.155 Treatment of contribution week falling in two years

s.155 Decisions 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

s.156 Northern Ireland

s.157 Revocations

Schedules

33 of 228 shown

s.sch002 Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchers Regulated

Value non-cash benefits (alcohol, gemstones, certain vouchers) at cost for NIC purposesEmployer

s.sch004 Payment of earnings-related contributions monthly by employer Regulated

Pay earnings-related National Insurance contributions to HMRC monthlyEmployer

s.sch004 Payments of earnings-related contributions in respect of retrospective earnings Regulated

Pay earnings-related contributions on retrospective earnings within 14 or 17 daysEmployer

s.sch004 Payment of earnings-related contributions by employer (further provisions) Regulated

Reimburse employees for over-deducted National Insurance to reduce future paymentsEmployer

s.sch004 Payment of Class 1B contributions Regulated

Pay Class 1B contributions to HMRC by the annual deadlineEmployer

s.sch004 Real time returns of information about payments of ... earnings Regulated

Report payroll payments to HMRC in real time (RTI)Employer

s.sch004 Employees in respect of whom employer is not required to maintain a deductions worksheet Regulated

Report employee earnings to HMRC within 7 days for non-worksheet employeesEmployee

s.sch004 Employees paid in specified circumstances Regulated

Deliver pay information to HMRC within 7 days after payment in certain circumstancesEmployer

s.sch004 Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations Regulated

Report employee benefits and expenses to HMRC on timeEmployer

s.sch004 Modification of the requirements of paragraph 21A: notional payments Regulated

Report notional payments to HMRC as soon as reasonably practicableEmployer

s.sch004 Relationship between paragraph 21A and aggregation of earnings Regulated

Consolidate aggregated earnings into a single RTI employment returnEmployer

s.sch004 Notifications of payments of ... earnings to and by providers of certain electronic payment methods Regulated

Generate and share payment references with electronic payment providersEmployer

s.sch004 Exceptions to paragraph 21A Regulated

Submit quarterly earnings returns to HMRC if exempt from RTI electronic filingEmployer

s.sch004 Returns under paragraphs 21A and 21D: amendments Regulated

Correct inaccuracies in real-time PAYE returnsEmployer

s.sch004 Failure to make a return under paragraph 21A or 21D Regulated

Submit late or missing PAYE real-time returnsEmployer

s.sch004 Additional information about payments Regulated

Report additional payment information to HMRC for each tax periodEmployer

s.sch004 Return by employer at end of year Regulated

File annual employer return (P35 and P14) with HMRC by 19 MayEmployer

s.sch004 Notification 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 Regulated

Notify HMRC of agreements or elections for Secondary Class 1 contributions by 6 JulyEmployer

s.sch004 Special return by employer at end of voyage period Regulated

Submit special return to HMRC for mariners at end of voyage periodEmployer

s.sch004 Retention by employer of contribution and election records Regulated

Keep all contribution and election records for the required retention periodEmployer

s.sch004 Death of an employer Regulated

Carry out a deceased employer's obligations under the ScheduleEmployer

s.sch004 Withdrawal of recovery notices Regulated

Other duties (1) — Crown / regulator

HMRC must notify you if they withdraw a recovery noticeStatutory regulator

s.sch004 Notice of requirement Regulated

Other duties (1) — Crown / regulator

HMRC must give notice of security requirement with full detailsStatutory regulator

s.sch004 Outcome of application under paragraph 29S: further provision Regulated

Other duties (1) — Crown / regulator

HMRC must give a further notice when requiring substitute securityStatutory regulator

s.sch004 Offence Regulated

Fail to comply with security for PAYE requirementEmployer

s.sch004 Withdrawal of personal liability notices Regulated

Other duties (1) — Crown / regulator

HMRC must notify person when a personal liability notice is withdrawnCrown / Minister / Government department

s.sch004 Intermediate employers Regulated

Share earnings info and handle NI deductions when you're an intermediate employerEmployer

s.sch004 Deduction of earnings-related contributions Regulated

Prepare and maintain deductions working sheets for employeesEmployer

s.sch004 Records where liability transferred from secondary contributor to employed earner: relevant employment income Regulated

Keep records of elections to transfer NI liability to an employeeEmployer

s.sch004 Certificate of contributions paid Regulated

Include detailed earnings and contributions on employee P60 certificatesEmployer

s.sch004a Information about ordinary statutory paternity pay Regulated

Report total ordinary statutory paternity pay paid to HMRCEmployer

s.sch004a If the employee is a director, in so far as... Regulated

Indicate director earnings-period regulations on NI returnsEmployer

s.sch005 (1) Where an election to which this Schedule applies has... Regulated

Notify employees of transferred National Insurance liabilities and HMRC withdrawal noticesEmployer

195 other schedules

s.sch001 Schedule 1 para.wrapper1n2

s.sch002 Calculation of earnings

s.sch002 Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertible

s.sch002 Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999

s.sch002 Exercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes

s.sch002 Interpretation of paragraphs 9, 10 and 11

s.sch002 Apportionment of a payment to a retirement benefits scheme for the benefit of two or more people

s.sch002 Valuation of non-cash vouchers

s.sch002 Valuation of non-cash vouchers provided under optional remuneration arrangements

s.sch002 Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners

s.sch002 Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 3

s.sch002 Valuation of beneficial interest in units in a unit trust scheme

s.sch002 Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3

s.sch002 Readily convertible assets

s.sch002 Convertible and restricted interests in securities and convertible and restricted securities

s.sch002 Convertible interest in shares

s.sch002 Assignment or release of right to acquire shares where neither right nor shares readily convertible

s.sch002 Here “published selling price” means the lowest selling price published...

s.sch002 The amount shall be reduced by the amount or value,...

s.sch002 Here “the cost of the asset” in relation to any...

s.sch002 Schedule 2 para.wrapper6n2

s.sch002 In those paragraphs— (a) “the total market value” means the...

s.sch003 Armed forces early departure scheme payments

s.sch003 Independent advice in respect of conversions and transfers of pension scheme benefits

s.sch003 HM Forces’ Council Tax Relief

s.sch003 HM Forces’ Continuity of Education Allowance

s.sch003 HM Forces’ Accommodation Allowance

s.sch003 Payments and reimbursements of the cost of pensions advice

s.sch003 Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022

s.sch003 Recommended medical treatment

s.sch003 War Widows Recognition payments

s.sch003 Experts seconded to a body of the European Union

s.sch003 Expenses of MPs and other representatives

s.sch003 The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme

s.sch003 Travel expenses of members of local authorities etc

s.sch003 Payments made to internationally mobile employees

s.sch003 Payments made from the In-Work Emergency Fund

s.sch003 For the purposes of this paragraph none of the following...

s.sch003 Up-Front Childcare Fund payments

s.sch003 Better off in Work Credit payments

s.sch003 Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme

s.sch003 Fees relating to the Disclosure and Barring Service

s.sch003 Advice relating to proposed employee shareholder agreements

s.sch003 Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014

s.sch003 Post Office Horizon compensation payments

s.sch003 Post Office Horizon Shortfall Scheme compensation payments

s.sch003 Group 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

s.sch003 Parental Transitions Support scheme payments

s.sch003 Payments connected to amounts within regulation 22B

s.sch003 Jobs Plus Pilot payments

s.sch003 Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards

s.sch003 Horizon Shortfall Scheme Appeals compensation payments

s.sch003 Post Office Capture Redress Scheme payments

s.sch003 Travel by unpaid directors of not-for-profit companies

s.sch003 Travel where directorship held as part of a trade or profession

s.sch003 Travel between linked employments

s.sch003 Meaning of “workplace” and “permanent workplace”

s.sch003 Travel for necessary attendance: employment intermediaries

s.sch003 Interpretation – qualifying childcare vouchers

s.sch003 Qualifying 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

s.sch003 Van fuel

s.sch003 Amounts exempted from income tax under section 289A of ITEPA 2003

s.sch003 Payments exempted from income tax under section 299B of ITEPA 2003

s.sch003 Payments exempted from income tax under section 316ZA of ITEPA 2003

s.sch003 Payments exempted from income tax under section 320D of ITEPA 2003

s.sch003 A non-cash voucher providing for health screening or medical check-ups...

s.sch004 Interpretation

s.sch004 Payments of earnings-related contributions quarterly by employer

s.sch004 Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) or 21EA(3)

s.sch004 Whether, during the period since the employer last made a...

s.sch004 In cases— (a) falling within paragraph 30 of Schedule 4,...

s.sch004 The value of any amount which is not subject to...

s.sch004 The value of any deductions made from the payment which...

s.sch004 Employer failing to pay earnings-related contributions

s.sch004 Specified amount of earnings-related contributions payable by the employer

s.sch004 Recovery of earnings-related contributions or Class 1B contributions

s.sch004 Interest on overdue earnings-related contributions or Class 1B contributions

s.sch004 Application of paragraphs 16 and 17 in cases of wilful failure to pay

s.sch004 Payment of interest on repaid earnings-related contributions or Class 1B contributions

s.sch004 Repayment of interest

s.sch004 Multiple employers

s.sch004 Remission of interest for official error

s.sch004 Application of paragraphs 10, 12, 16, 17, 18, 19 and 20

s.sch004 Paragraphs 21AA and 21AB: supplementary

s.sch004 Employees paid advance payments of earnings

s.sch004 Penalty: failure to comply with paragraph 21A or 21D

s.sch004 Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order

s.sch004 Certificate of employer's liability to pay contributions after inspection of documents

s.sch004 Succession to a business, etc

s.sch004 Payments by cheque

s.sch004 Interpretation of this Part

s.sch004 Relevant contributions debts of managed service companies

s.sch004 Transfer of debt of managed service company

s.sch004 Time limits for issue of transfer notices

s.sch004 Contents of transfer notice

s.sch004 Payment of the specified amount

s.sch004 Appeals

s.sch004 Procedure on appeals

s.sch004 Withdrawal of transfer notices

s.sch004 Application of Part 6 of the Taxes Management Act 1970

s.sch004 Repayment of surplus amounts

s.sch004 Recovery from relevant persons

s.sch004 Recovery of deemed employer NICs debt

s.sch004 The relevant period

s.sch004 Contents of recovery notice

s.sch004 Payment of deemed employer NICs debt and interest

s.sch004 Appeals

s.sch004 Application of Part 6 of TMA

s.sch004 Interpretation

s.sch004 Requirement for security

s.sch004 Employers

s.sch004 Persons from whom security can be required

s.sch004 Date on which security is due

s.sch004 Application for reduction in the value of security held

s.sch004 Outcome of application under paragraph 29S

s.sch004 Appeals

s.sch004 Appeals: further provision for cases which fall within paragraph 29R(2)

s.sch004 Interpretation of Part 3C: “relevant contributions debt” and “relevant date”

s.sch004 Interpretation of Part 3C: general

s.sch004 Liability of directors for relevant contributions debts

s.sch004 Appeals in relation to personal liability notices

s.sch004 Recovery of sums due under personal liability notice: application of Part 6 of Taxes Management Act 1970

s.sch004 Repayment of surplus amounts

s.sch004 Provisions for direct payment

s.sch004 Application of paragraphs 31 and 31A

s.sch004 Direct collection involving deductions working sheets

s.sch004 Direct collection involving deductions working sheets on and after 6th April 2014

s.sch004 Employer’s earnings-related contributions

s.sch004 Intermediaries

s.sch004 Continuation of proceedings etc.

s.sch004 Calculation of deduction

s.sch004a The information specified in this Schedule is as follows and...

s.sch004a In so far as relevant to the relevant category letter...

s.sch004a In a case where the earnings the return relates to...

s.sch004a . . . . . . . . . ....

s.sch004a The amount of Class 1A contributions payable in respect of...

s.sch004a Information about statutory sick pay

s.sch004a Information about statutory maternity pay

s.sch004a Information about additional statutory paternity pay

s.sch004a . . . . . . . . . ....

s.sch004a Information about statutory shared parental pay

s.sch004a Where statutory shared parental pay has been paid during the...

s.sch004a Information about statutory adoption pay

s.sch004a Information about statutory parental bereavement pay

s.sch004a Information about the employer and the employee

s.sch004a Information about statutory neonatal care pay

s.sch004a For the purposes of paragraph 2, the references in paragraphs...

s.sch004a Information about payments to the employee, etc

s.sch004a The total of the amounts referred to in paragraph 3...

s.sch004a For the purposes of assessing earnings-related contributions based on the...

s.sch004a Where— (a) the earner is concurrently employed in more than...

s.sch004a The appropriate category letter or, as the case may be,...

s.sch004a For the category letter or, as the case may be,...

s.sch004a (1) Where the category letter or, as the case may...

s.sch004a Where regulation 8(2) applies and the appointment was in the...

s.sch004b The amounts specified in this Schedule are as follows and...

s.sch004b Deductions in respect of statutory payments

s.sch004b In respect of ... statutory paternity pay paid during the...

s.sch004b In respect of additional statutory paternity pay paid during the...

s.sch004b In respect of statutory shared parental pay paid during the...

s.sch004b In respect of statutory adoption pay paid during the year...

s.sch004b In respect of statutory parental bereavement pay paid during the...

s.sch004b In respect of statutory neonatal care pay paid during the...

s.sch004b . . . . . . . . . ....

s.sch004b Regional secondary contributions holiday for new businesses

s.sch005 (1) An election for the purposes of paragraph 3B(1) of...

s.sch005 (1) An election to which this Schedule applies shall be...

s.sch006 Any of the regular naval, military or air forces of...

s.sch006 By virtue of regulation 140, Her Majesty’s forces shall not...

s.sch006 Royal Fleet Reserve.

s.sch006 Royal Naval Reserve.

s.sch006 Royal Marines Reserve.

s.sch006 Army Reserve.

s.sch006 Territorial Army.

s.sch006 Royal Air Force Reserve.

s.sch006 Royal Auxiliary Air Force.

s.sch006 The Royal Irish Regiment, to the extent that its members...

s.sch007 In this Schedule— “the 1998 Order” means the Social Security...

s.schedule/3/part/ii/paragraph/wrapper9n2 This is subject to the paragraph 2 and also to...

s.schedule/3/part/i/paragraph/wrapper8n2 Introduction

s.schedule/3/part/iv/paragraph/wrapper11n2 Here “company” includes— (a) any body corporate constituted under the...

s.schedule/3/part/iv/paragraph/wrapper12n2 schedule/3/part/IV/paragraph/wrapper12n2

s.schedule/3/part/iv/paragraph/wrapper13n2 schedule/3/part/IV/paragraph/wrapper13n2

s.schedule/3/part/iv/paragraph/wrapper14n2 schedule/3/part/IV/paragraph/wrapper14n2

s.schedule/3/part/ix/paragraph/wrapper25n2 Here “partnership share agreement” has the meaning given in paragraph...

s.schedule/3/part/viii/paragraph/wrapper22n2 council tax or water or sewerage charges on accommodation provided for employee’s use

s.schedule/3/part/viii/paragraph/wrapper23n2 rates or water or sewerage charges on accommodation provided for employee’s use

s.schedule/3/part/viii/paragraph/wrapper24n2 Overseas medical treatment

s.schedule/3/part/vi/paragraph/wrapper18n2 Funded unapproved retirement benefit schemes.

s.schedule/3/part/v/paragraph/wrapper15n2 This paragraph only applies in the case of an employee...

s.schedule/3/part/v/paragraph/wrapper15n2n1 schedule/3/part/V/paragraph/wrapper15n2n1

s.schedule/3/part/x/paragraph/wrapper27n2 Payments to miners and former miners, etc. in lieu of coal

s.schedule/7/part/i/paragraph/wrapper28n2 Enactment applying in Great Britain Corresponding enactment applying in...

s.schedule/7/part/i/paragraph/wrapper29n2 schedule/7/part/I/paragraph/wrapper29n2

30 other provisions

s.001 Introduction

s.002 Interpretation

s.003 Any voucher, stamp or similar document— (a) whether used singularly...

s.003 “Short” share options granted on or after 6th April 1999

s.004 Warrants etc for loan stock and debentures

s.004 Travel between employments where duties performed abroad

s.004 Travel costs and expenses where duties performed abroad: earner’s travel

s.004 Travel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel

s.004 Foreign accommodation and subsistence costs and expenses (overseas employments)

s.005 Units in collective investment schemes

s.005 A non-cash voucher in respect of which no liability to...

s.006 Options to acquire assets, currency, precious metals or other options

s.006 Meal vouchers

s.007 Contracts for futures

s.007 Qualifying amounts of relevant motoring expenditure

s.007 Qualifying amounts of mileage allowance payment in respect of cycles

s.007 Qualifying amounts of passenger payment

s.007 Car fuel

s.008 Contracts for differences or to secure profit by reference to movements of indices

s.009 Alcoholic liquor on which duty has not been paid

s.010 Gemstones

s.011 Certificates etc. conferring rights in respect of assets

s.012 Vouchers

s.012 HM Forces’ Operational Allowance

s.013 Commonwealth War Graves Commission and British Council: extra cost of living allowance

s.014 Overseas medical treatment

s.015 Experts Seconded to European Commission

s.016 Exercise of replacement share options where original option acquired before 6th April 1999

s.017 Payments resulting from exercise, assignment or release of options which are not disregarded by virtue of paragraph 16

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Social Security (Contributions) Regulations 2001

Does it bind you?

Other Acts binding the same actors

What it requires

GENERAL

ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS

CLASS 1A CONTRIBUTIONS

CLASS 1B CONTRIBUTIONS

EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)

LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)

COLLECTION OF CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS) AND RELATED MATTERS

Electronic Communications

CLASS 4 CONTRIBUTIONS

SPECIAL CLASSES OF EARNERS

MISCELLANEOUS PROVISIONS

Schedules