Information about employees
- Provide employee information to HMRC when becoming a Real Time Information employer
UK Statutory Instrument
2013
United Kingdom
The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013
At a glance
What's here
3 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Information about payments to employees
- Provide information about ceased or irregular-pay employees to HMRC
Provision of information under regulations 29 and 30
- Provide employee and payment information to HMRC electronically (with additional pre‑return info for large employers)
Browse 39 other sections — procedural / definitional / commencement
Citation, commencement, effect and interpretation
Amendment of the
Amendment of regulation 90NA
Amendment of Schedule 4
Amendment of Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As Your Earn) Regulations 2003
Interpretation
Payment of earnings-related contributions monthly by employer
Payments of earnings-related contributions quarterly by employer
Payments to and recoveries from
Real Time returns of information about payments of general earnings
Exceptions to paragraph 21A
Modification of the requirements of paragraph 21A: notional payments
Notifications of payments of general earnings to and by providers of certain electronic payment methods
Exceptions to paragraph 21A
Returns under paragraphs 21A and 21D: amendments
After paragraph 21E insert— Failure to make a return under...
Additional information about payments
Return by employer at end of year
Requirement for security
Direct collection involving deductions working sheets
(1) Paragraph 31 (direct collection involving deductions working sheets) is...
After paragraph 31 (direct collection involving deductions working sheets) insert—...
Real time returns
In paragraph 2 (information about the employer and the employee)for...
After paragraph 2 insert— For the purposes of paragraph 2, the references in paragraphs...
After paragraph 3 (information about payments to the employee, etc)—...
For paragraph 12 substitute— If the employee’s employment is contracted-out or was contracted-out at...
After paragraph 12 insert— Whether, during the period since the employer last made a...
Regulations 29 to 31 interpretation
Amendment of the Social Security (Contributions) Regulations 2001
In regulation 48(3)(b) (Class 3 contributions) for “and 50B” substitute...
After regulation 50B (Class 3 contributions: tax years 1993-94 to...
In regulation 52A (return of contributions paid in excess of...
After regulation 61A (voluntary Class 2 contributions: tax years 1993-94...
After regulation 63 (Class 2 contributions paid late in accordance...
In Schedule 2 (calculation of earnings for the purposes of...
In Schedule 3 (payments to be disregarded in the calculation...
Application of Schedule 38 to the Finance Act 2012
Amendment of the Social Security (Contributions) (Amendment
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