1  Citation, commencement and interpretation¶

• “the acquired gender” has the same meaning as it has in the Gender Recognition Act 2004;
• “the Act” means the Social Security Contributions and Benefits Act 1992 ^F9;
• “the Administration Act” means the Social Security Administration Act 1992 ^F10;
• “advance payment” for the purposes of regulation 7 and paragraph 21AE of Schedule 4 means a payment of earnings that—

  1. is not made at a regular interval,
  2. is for an amount that would otherwise be included in the payment at the next regular interval that follows the making of the payment of earnings, and
  3. does not exceed the amount that, at the time that payment of earnings is made, reasonably represents completed service in respect of which no other payment of earnings has been made;
• “aggregation” means the aggregating and treating as a single payment under paragraph 1(1) of Schedule 1 to the Act (Class 1 contributions; more than one employment) of two or more payments or earnings and “aggregated” shall be construed accordingly;
• “apportionment” means the apportioning under paragraph 1(7) of Schedule 1 to the Act to one or more employers of a single payment of earnings made to or for the benefit of an employed earner in respect of two or more employments, or, as the case may be, the apportioning under paragraph 1(8) of that Schedule of contribution liability between two or more employers in respect of earnings which have been aggregated under paragraph 1(1)(b) of that Schedule, and in either case “apportioning” and “apportioned” shall be construed accordingly;
• “approved method of electronic communications” in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Board, for the delivery of information of that kind or the making of a payment of that kind under that provision;
• “the Board” means the Commissioners of Inland Revenue, and subject to section 4A of the Inland Revenue Regulation Act 1890^F11, includes any officer or servant of theirs;
• “business travel” has the meaning given in section 236(1) of ITEPA 2003 and includes journeys which are treated as business travel by section 235A of ITEPA 2003 (journeys made by members of local authorities etc).;
• “cash voucher” has the meaning given to it in section 75 of ITEPA 2003;
• ^F679...
• “company” means a company within the meaning of section 1 of the Companies Act 2006 or a body corporate to which, by virtue of regulations made under section 1043 of that Act, any provision of that Act applies;
• “completed service” means work undertaken or obligations performed by the earner in accordance with the earner’s contract with the employer;
• ^F798...
• “conditional interest in shares” means an interest which is conditional for the purposes of Chapter 2 of Part 7 of ITEPA 2003 as originally enacted;
• ^F1086...
• ^F1087...
  ^F799
• “contribution week” means a period of seven days beginning with midnight between Saturday and Sunday;
• “contribution year” shall be construed in accordance with section 12(1) or (as the case requires) section 13(5) of the Act (late paid Class 2 or Class 3 contributions);
• “contribution-based jobseeker’s allowance” means an allowance under the Jobseekers Act 1995 as amended by the provisions of Part 1 of Schedule 14 to the Welfare Reform Act 2012 that remove references to an income-based allowance, and a contribution-based allowance under the Jobseekers Act 1995 as that Act has effect apart from those provisions;
• “contributory benefit” includes a contribution-based jobseeker’s allowance but not an income-based jobseeker’s allowance;
• “controller” means the person who controls the disbursement of any money raised by an independent sporting testimonial committee to or for the benefit of an individual who is or has been employed as a professional sports person;
• ^F296...
• ^F1088...
• “director” means—
  1. in relation to a company whose affairs are managed by a board of directors or similar body, a member of that board or similar body;
  2. in relation to a company whose affairs are managed by a single director or similar person, that director or person; and
  3. any person in accordance with whose directions or instructions the company’s directors as defined in paragraphs (a) and (b) above are accustomed to act; and for this purpose a person is not to be treated as such a person by reason only that the directors act on advice given by him in his professional capacity;
• “due date” in Part 6 means, in relation to—
  1. any Class 1 contribution, the date by which payment falls to be made;
  2. any Class 2 contribution which a person is liable or entitled to pay, the 31st January following the end of the tax year in respect of which it is paid or payable; and
  3. any Class 3 contribution, the date 42 days after the end of the year in respect of which it is paid.
• “earnings period” means the period referred to in regulation 2;
• “earnings-related contributions” means contributions payable under the Act in respect of earnings paid to or for the benefit of an earner in respect of employed earner’s employment;
• “electronic communications” includes any communications conveyed by means of an electronic communications network.
• employment and support allowance” has the same meaning as in the Welfare Reform Act 2007;
• “full gender recognition certificate” means a certificate issued under section 4 of the Gender Recognition Act 2004;
• “HMRC” means Her Majesty's Revenue and Customs; and
• “an income-based jobseeker’s allowance” has the same meaning as in the Jobseekers Act 1995;
• “independent sporting testimonial committee” means a committee which acts independently of the secondary contributor in organising a sporting testimonial and making the sporting testimonial payment;
• ^F347...
• “national insurance number” means the national insurance number allocated within the meaning of regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001;
• “non-cash voucher” has the meaning given to it in section 84 of ITEPA 2003;
• ^F1089...
• ^F1090...
• ^F1091...
• “official computer system” means a computer system maintained by or on behalf of the Board;
• “optional remuneration arrangements” has the meaning given in section 69A of ITEPA 2003;
• ^F991...
• “the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003;
• ^F596...
• ^F1092...
• “profits or gains” for the purposes of Part 8 means profits or gains which, subject to the provisions of Schedule 2 to the Act, are chargeable to income tax under Case I or Case II of Schedule D;
• “readily convertible asset” has the meaning given in section 702 of ITEPA 2003 as amended by the Finance Act 2003;
• “reduced regular interval payment” means a payment of earnings made at a regular interval that has been reduced by reference to advance payments made to the earner;
• “registered pension scheme” has the meaning given in section 150(2) of the Finance Act 2004;
• “regular interval” for the purposes of regulations 3, 4 and 7 includes only such interval as is in accordance with an express or implied agreement between the employed earner and the secondary contributor as to the intervals at which payments of earnings normally fall to be made, being intervals of substantially equal length;
• “relevant employment income” has the meaning given in paragraph 3B(1A) of Schedule 1 to the Act;
• “restricted securities” and “restricted interest in securities” have the meanings given in sections 423 and 424 of ITEPA 2003 as substituted by the Finance Act 2003;
• “retirement benefits scheme” has the meaning given in section 611 of the Taxes Act ^F12;
• “retrospective contributions”, in relation to an amount of retrospective earnings, means the amount of earnings-related contributions based on those earnings which the employee is liable to pay under section 6(4)(a) of the Act (primary contributions);
• “retrospective contributions regulations” means regulations made by virtue of section 4B(2) of the Act and, in relation to an amount of retrospective earnings, “the relevant retrospective contributions regulations” means the regulations which treat that amount as earnings;
• “retrospective earnings” means an amount retrospectively treated as earnings by retrospective contributions regulations;
• ^F350...
• “secondary contributor” means the person who, in respect of earnings from employed earner’s employment, is liable to pay a second Class 1 contribution under section 6(4)(b) of the Act (liability for Class 1 contributions) ^F13;
• “securities” and “securities option” have the meaning given by section 420 of ITEPA 2003 as substituted by the Finance Act 2003;
• ^F991...
• “serving member of the forces” means a person, other than one mentioned in Part 2 of Schedule 6, who, being over the age of 16, is a member of any establishment or organisation specified in Part I of that Schedule (being a member who gives full pay service) but does not include any such person while absent on desertion;
• “sporting testimonial” and “sporting testimonial payment” have the meanings given by section 226E of ITEPA 2003;
• “the Taxes Act” means the Income and Corporation Taxes Act 1988^F14;
• “tax month” has the meaning given in paragraph 1(2) of Schedule 4;
• “termination award” means a payment or benefit received by an earner, or an earner’s spouse, civil partner, blood relative or dependent, in connection with the termination of the earner’s employment;
• “training” means full-time training at a course approved by the Board;
• “the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc) Act 1999;
• “tribunal” means the First-tier tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
• “week” means tax week, except in relation to Case C of Part 9, where “week” and “weekly” have the meanings given in regulation 115;
• “the Welfare Reform Act” means the Welfare Reform and Pensions Act 1999^F15;
• “year” means tax year;
• “year of assessment” has the meaning given to it in section 832(1) of the Taxes Act;

2  Earnings periods¶

3  Earnings period for earnings normally paid or treated as paid at regular intervals¶

4  Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals¶

5  Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act¶

6  Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths¶

7  Treatment of earnings paid otherwise than at regular intervals¶

8  Earnings periods for directors¶

9  Earnings 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¶

10  Earnings limits and thresholds¶

11  Prescribed equivalents¶

12  Calculation of earnings-related contributions¶

13  General provisions as to aggregation¶

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

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

16  Aggregation of earnings paid after pensionable age¶

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

18  Change of earnings period¶

19  Holiday payments¶

20 Joint employment of spouses or civil partners¶

^C4C721  Annual maxima for those with more than one employment¶

22  Amounts to be treated as earnings¶

22A Amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles¶

22B Amounts to be treated as earnings: Part 7A of ITEPA 2003¶

22C Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017¶

23  Manner of making sickness payments treated as remuneration¶

24  Calculation of earnings for the purposes of earnings-related contributions¶

25  Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions¶

26  Certain payments by trustees to be disregarded¶

27  Payments to directors which are to be disregarded¶

28  Liability for Class 1 contributions in respect of earnings normally paid after pensionable age¶

29  Liability for Class 1 contributions of persons over pensionable age¶

30  Abnormal pay practices¶

31 Practices avoiding or reducing liability for contributions¶

^F34132  Interpretation for the purposes of this Part¶

^F34133  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¶

^F34134  Class 1A contributions payable where two or more cars are made available concurrently¶

^F34135  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¶

36  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¶

^F36337  Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners¶

38  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¶

39  Calculation of Class 1A contributions¶

40  Prescribed general earnings in respect of which Class 1A contributions not payable¶

• ^F304

40A 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¶

^F121040B Exception from liability to pay Class 1A contributions ^F1181... in respect of sporting testimonial payments¶

40C Special provisions for reporting, payment and collection of Class 1A contributions relating to termination awards¶

40D Special provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials¶

41  Calculation of Class 1B contributions¶

42  Exception from liability to pay Class 1B contributions¶

43  Exception from ^F998 ... Class 2 contributions¶

^F98044  Application for, and duration and cancellation of, certificates of exception¶

^F98045  Earnings for the purposes of certificates of exception¶

^F98046  Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions¶

^F98047  Return of Class 2 contributions paid by low earners¶

48  Class 3 contributions¶

49  Precluded Class 3 contributions¶

49A Conditions relating to Class 3 contributions: transfers to the Communities’ pension scheme¶

50  Class 3 contributions not paid within prescribed periods¶

50A Class 3 contributions: tax years 1996-97 to 2001-02¶

^F100150B Class 3 contributions: tax years 1993-94 to 2007-08¶

50C Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17¶

51  Disposal of contributions not properly paid¶

52  Return of contributions paid in error¶

52A Return of contributions paid in excess of maxima prescribed in regulation 21¶

^F56753  Return of contributions: further provisions¶

^F112254  Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate¶

55  Repayment of Class 1A contributions¶

55A Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes¶

56  Return of precluded Class 3 contributions¶

56A Repayment of Class 3A contributions¶

57  Calculation of return of contributions¶

58  Reallocation of contributions for benefit purposes¶

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

• “relevant tax appeal” has the meaning given by paragraph 6(4A) of Schedule 1 to the Act ^F36;
• “year 1” and “year 2” have the meanings given by section 19A(1) of the Act,

60  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¶

61  Voluntary Class 2 contributions not paid within permitted period¶

^F100261A Voluntary Class 2 contributions: tax years 1993-94 to 2007-08¶

61B Voluntary Class 2 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17¶

62  Payment of contributions after death of contributor¶

63  Class 2 contributions paid late in accordance with a payment undertaking¶

63A Collection of unpaid Class 2 contributions through PAYE code¶

64  Class 2 and Class 3 contributions paid within a month from notification of amount of arrears¶

65  Class 2 and Class 3 contributions paid late through ignorance or error¶

^F100865ZA Amounts of Class 2 and Class 3 contributions in certain cases where earnings removed¶

65A Amount of Class 3 contributions payable by virtue of regulation 50A¶

65B Amount of Class 3 contributions payable after issue of a full gender recognition certificate¶

65BA 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¶

^F100665C Late payment of voluntary Class 2 and 3 contributions for tax year 2005-06¶

^F100765D Late payment of voluntary Class 2 and 3 contributions for tax year 2006-07¶

66  Notification of national insurance numbers to secondary contributors¶

67  Collection and recovery of earnings-related contributions, and Class 1B contributions¶

67A— Penalty for failure to make payments on time: Class 1 contributions¶

67B Penalty for failure to make payments on time: Class 1A and Class 1B contributions¶

68  Other methods of collection and recovery of earnings-related contributions¶

69  Transfer of liability from secondary contributor to employed earner: relevant employment income ¶

70  Payment of Class 1A contributions¶

71  Due date for payment of a Class 1A contribution¶

72  Provisions relating to a Class 1A contribution due on succession to business¶

• “business” includes any trade, concern or undertaking;
• “emoluments” means so much of a person’s remuneration or profits derived from employed earner’s employment as constitutes earnings for the purposes of the Act; and
• “employer” means the employer before the change referred to in paragraph (1)(a);
• ^F1012...
• “relevant final tax month” means the tax month in which the employer has made any payments of emoluments which were, by reason of the change of employer referred to in paragraph (1)(a) in respect of the employment of all those persons who were employed by him in that tax month, the final payment of ^F1013... earnings to be made by him in the year in which those payments were made; ^F379...
• “relevant final year” means the year in which the relevant final income tax month occurs.

73  Provisions relating to Class 1A contribution due on cessation of business¶

• “business” includes any trade, concern or undertaking;
• “employer” means the employer before the cessation of business referred to in paragraph (1)(a);
• ^F1015...
• “relevant final tax month” means the tax month in which the employer has made any payments of emoluments which were, by reason of the cessation of business referred to in paragraph (1)(a) in respect of the employment of all those persons who were employed by him in that tax month, the final payment of ^F1016... earnings to be made by him in the year in which those payments were made; ^F385...
• “emoluments” means so much of a person’s remuneration or profits derived from employed earner’s employment as constitutes earnings for the purposes of the Act;
• “relevant final year” means the year in which the relevant final tax month occurs.

74  Employer failing to pay a Class 1A contribution¶

75  Specified amount of a Class 1A contribution¶

76  Interest on an overdue Class 1A contribution¶

77  Payment of interest on a repaid Class 1A contribution¶

78  Repayment of interest paid on a Class 1A contribution¶

79  Remission of interest on a Class 1A contribution¶

• “official error” means a mistake made, or something omitted to be done, by an officer of, or person employed in relation to, the Board acting as such, where the employer or any person acting on his behalf has not caused, or materially contributed to, that mistake or omission;
• “the first relevant date” means the date defined in regulation 76(5) or, if later, the date on which the official error occurs; and
• “the second relevant date” means the date 14 days after the date on which the official error is rectified and the employer is advised of its rectification.

80  Return by employer¶

^F39080A Returns rendered electronically on another’s behalf¶

81  Penalties for failure to make a return and incorrect returns¶

82  Application of the Management Act to penalties for failure to make a return and incorrect returns¶

• “the Management Act” means the Taxes Management Act 1970 ^F44; and
• “the Taxes Acts” has the same meaning as in section 118(1) of the Management Act (interpretation) ^F45.

83  Set-off of Class 1A contributions falling to be repaid against earnings-related contributions¶

83A Requirement to give security or further security for amounts of Class 1A contributions¶

84  Special provisions relating to primary Class 1 contributions¶

^F23785  Exception in relation to earnings to which regulation 84 applies¶

86  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¶

87  Notification of commencement or cessation of payment of Class 2 or Class 3 contributions on or before 5th April 2009 ¶

87A 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 ¶

87AA Notification of commencement or cessation of self-employment or Class 3 contributions on or after 6th April 2015¶

^F98187B Penalty for failure to notify¶

^F98187C Disclosure¶

^F98187D Reduction of penalty for disclosure¶

^F98187E Special reduction¶

^F98187F Notice of decision etc.¶

^F98187G Double jeopardy¶

88  Notification of change of address¶

89  Method of, and time for, payment of Class 2 and Class 3 contributions etc.¶

89A Class 2 contributions for tax years up to 2014-15¶

90  Arrangements approved by the Board for method of, and time for, payment of Class 2 and Class 3 contributions¶

90ZA Class 2 contributions - maternity allowance¶

90A Whether information has been delivered electronically¶

90B Proof of content of electronic delivery¶

90C Proof of identity of person sending or receiving electronic delivery¶

90D Information sent electronically on behalf of a person¶

90E Proof of delivery of information sent electronically¶

90F Proof of payment sent electronically¶

90G Use of unauthorised method of electronic communications¶

90H Mandatory electronic payment¶

^F72390I Employer in default if specified payment not received by applicable due date¶

^F72490J Default notice and appeal¶

^F72590K Default surcharge¶

^F72690L Surcharge notice and appeal¶

90M Paragraph 22 return and specified payments¶

• “paragraph 22 return” means the return and accompanying information required by paragraph 22 of Schedule 4 (return by employer at the end of the year);
• “specified payments” means payments of earnings-related contributions under paragraph 10 (payments made monthly by employer) or paragraph 11 (payments made quarterly by employer) of Schedule 4.

90N Mandatory use of electronic communications¶

90NA Employers¶

90O Standards of accuracy and completeness¶

90P Penalties and appeals¶

90Q Appeals: supplementary provisions¶

90R Interpretation¶

91  Exception from Class 4 liability of persons over pensionable age and persons not resident in the United Kingdom¶

92  Exception of divers and diving supervisors from liability for Class 4 contributions¶

93  Exception of persons under the age of 16 from liability for Class 4 contributions¶

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

94A Exception from Class 4 liability in respect of certain amounts chargeable to income tax under Schedule D¶

94B Liability of a partner in an AIFM firm for Class 4 contributions¶

95  Deferment of Class 4 liability where such liability is in doubt¶

96  Application for deferment of Class 4 liability¶

97  General conditions for application for, and issue of, certificates of exception and deferment¶

98  Revocation of certificates of exception and deferment¶

99  Calculation of liability for, and recovery of, Class 4 contributions after issue of certificate of deferment¶

^C8100  Annual maximum of Class 4 contributions due under section 15 of the Act¶

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

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

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

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

105  Calculation of earnings for the purposes of special Class 4 contributions¶

106  Notification and payment of special Class 4 contributions due¶

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¶

108  Annual maximum of special Class 4 contribution¶

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

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