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The Social Security (Contributions) Regulations 2001

Type Statutory-Instrument

Publication 2001-03-15

Last updated 2026-04-06

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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(1) An officer of Revenue and Customs must give notice of a requirement for security to each person from whom security is required and the notice must specify—

(a) the value of security to be given;

(b) the manner in which security is to be given;

(d) the period of time for which security is required.

(2) The notice must include, or be accompanied by, an explanation of—

(a) the employer's right to make a request under paragraph 10(1) of Schedule 56 to the Finance Act 2009; and

(b) the effect of paragraph 29R(2) and (3).

(3) In a case which falls within paragraph 29P(2)(b), the notice must include, or be accompanied by, the names of each other person from whom security is required.

(4) The notice may contain such other information as the officer considers necessary.

(5) A person shall not be treated as having been required to provide security unless HMRC comply with this paragraph and paragraph 29R(1).

(6) Notwithstanding anything in regulation 1(4)(b), where the notice, or a further notice, (“contributions notice”) is to be given with a notice or further notice mentioned in regulations 97Q(1) and 97U(3) of the PAYE Regulations (“PAYE notice”) the contributions notice shall be taken to be given at the same time that the PAYE notice is given.

Date on which security is due

29R

(1) The date specified under paragraph 29Q(1)(c) may not be earlier than the 30th day after the day on which the notice is given.

(2) If, before the date specified under paragraph 29Q(1)(c), the employer makes a request under paragraph 10(1) of Schedule 56 to the Finance Act 2009, the requirement to give security on or before that date does not apply.

(3) In a case which falls within sub-paragraph (2), if HMRC does not agree to the employer's request, security is to be given on or before the 30th day after the day on which HMRC notifies the employer of that decision.

Application for reduction in the value of security held

29S

(1) A person who has given security (“PGS”) may apply to an officer of Revenue and Customs for a reduction in the value of security held by HMRC if—

(a) PGS' circumstances have changed since the day the security was given because—

(i) of hardship; or

(ii) PGS has ceased to be a person mentioned in paragraph 29P(1); or

(b) since the day the security was given there has been a significant reduction in the number of employed earners of the employer to whom the security relates or that employer has ceased to be an employer.

(2) Where paragraph 29P(2)(b) applies, a person who has not contributed to the value of the security given may not make an application under sub-paragraph (1).

Outcome of application under paragraph 29S

29T

(1) If an application under paragraph 29S(1) is successful, the officer must inform PGS of the reduced value of security that is still required or, where that value is nil, that the requirement for security has been cancelled.

(2) HMRC may make such arrangements as they think fit to ensure the necessary reduction in the value of security held.

Outcome of application under paragraph 29S: further provision

29U

(1) This paragraph applies—

(a) in cases which fall within paragraph 29P(2)(b); and

(b) where PGS' application is made under paragraph 29S(1)(a).

(2) As a consequence of arrangements made under paragraph 29T(2), an officer of Revenue and Customs may require any other person who was given notice under paragraph 29Q in relation to the security (“the original security”), or any other person mentioned in paragraph 29P(1), to provide security in substitution for the original security.

(3) Where an officer of Revenue and Customs acts in reliance on sub-paragraph (2), the officer must give notice (“a further notice”).

(4) Paragraph 29Q(1) to (5) and paragraph 29R apply in relation to a further notice.

(5) Subject to sub-paragraph (6), paragraph 29V(1) applies in relation to a further notice.

(6) A person who is given a further notice and who was also given notice under paragraph 29Q in relation to the original security may only appeal on the grounds that the person is not a person mentioned in paragraph 29P(1).

Appeals

29V

(1) A person who is given notice under paragraph 29Q may appeal against the notice or any requirement in it.

(2) PGS may appeal against—

(a) the rejection by an officer of Revenue and Customs of an application under paragraph 29S(1); and

(b) a smaller reduction in the value of security held than PGS applied for.

(3) Notice of an appeal under this paragraph must be given—

(a) before the end of the period of 30 days beginning with—

(i) in the case of an appeal under sub-paragraph (1), the day after the day on which the notice was given; and

(ii) in the case of an appeal under sub-paragraph (2), the day after the day on which PGS was notified of the outcome of the application; and

(b) to the officer of Revenue and Customs by whom the notice was given or the decision on the application was made, as the case may be.

(4) Notice of an appeal under this paragraph must state the grounds of appeal.

(5) On an appeal under sub-paragraph (1) that is notified to the tribunal, the tribunal may—

(a) confirm the requirements in the notice;

(b) vary the requirements in the notice; or

(6) On an appeal under sub-paragraph (2) that is notified to the tribunal, the tribunal may—

(a) confirm the decision on the application; or

(b) vary the decision on the application.

(7) On the final determination of an appeal under this paragraph—

(a) subject to any alternative determination by a tribunal or court, any security to be given is due on the 30th day after the day on which the determination is made; or

(b) HMRC may make such arrangements as they think fit to ensure the necessary reduction in the value of the security held.

(8) Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) applies in relation to an appeal under this paragraph as it applies in relation to an appeal under the Taxes Acts but as if—

(a) sections 46D, 47B, 50(6) to (9) and (11)(c) and 54A to 57 were omitted; and

(b) in section 48(1)—

(i) in paragraph (a) the reference to “the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”; and

(ii) in paragraph (b) the reference to “any provision of the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”.

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

29W

In a case which falls within paragraph 29R(2), if the request mentioned in that provision is made before an appeal under paragraph 29V(1), paragraph 29V(3)(a)(i) applies as if the words “the day after the day on which the notice was given” were “the day after the day on which HMRC notifies the employer of its decision”.

Offence

29X

(1) Section 684(4A) of the Income Tax (Earnings and Pensions) Act 2003 (PAYE regulations – security for payment of PAYE: offence) applies in relation to a requirement imposed under these Regulations as it applies in relation to a requirement imposed under the PAYE Regulations.

(2) For the purposes of section 684(4A) as it applies by virtue of sub-paragraph (1)—

(a) in relation to a requirement for security under a notice under paragraph 29Q the period specified is the period which starts with the day the notice is given and ends with—

(i) the first day after the date specified under paragraph 29Q(1)(c); or

(ii) in a case which falls within paragraph 29R(2), the first day after the date determined under paragraph 29R(3);

(b) in relation to a requirement for security under a further notice the period specified is the period which starts with the day the further notice is given and ends with—

(i) the first day after the date specified under paragraph 29Q(1)(c) as it applies in relation to the further notice; or

(ii) in a case which falls within paragraph 29R(2), the first day after the date determined under paragraph 29R(3) as it applies in relation to the further notice; and

(c) in relation to a requirement for security to which paragraph 29V(7)(a) applies the period specified is the period which starts with the day the determination is made and ends with the first day after—

(i) the day the tribunal or court determines to be the day that the security is to be given; or

(ii) the day determined in accordance with that paragraph,

as the case may be.

SCHEDULE4A — Real time returns

1

The information specified in this Schedule is as follows and terms used in this Schedule which are defined for the purposes of Schedule 4 bear the same meaning as in that Schedule.

Information about the employer and the employee

2

The information specified in paragraphs 2 to 6, 8 to 15 and 18 to 20 of Schedule A1 (real time returns) to the PAYE Regulations.

Information about payments to the employee, etc

3

The amount of the payment made that is included in the amount of the employee’s earnings from the employment for the purposes of determining the amount of earnings-related contributions payable.

4

For the purposes of assessing earnings-related contributions based on the payment, the number of earnings periods the payment relates to.

5

Where—

(a) the earner is concurrently employed in more than one employed earner’s employment under the same employer but regulation 14 (aggregation of earnings paid in respect of separate employed earner’s employments under the same employer) does not apply; or

(b) regulation 15 (aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability) applies in relation to the earner,

an indication of whether the return relates to earnings which have been or will be aggregated.

6

The appropriate category letter or, as the case may be, letters in relation to the employee (being the appropriate letter or letters indicated by HMRC).

7

For the category letter or, as the case may be, each category letter in relation to the employee (being the appropriate letter or letters indicated by HMRC), the total of the amounts required to be recorded by paragraph 7(13)(b)(i) to (iii) of Schedule 4 (calculation of deduction) for the year to date.

8

If the employee is a director, in so far as relevant to the relevant category letter (being the appropriate category letter indicated by HMRC) in relation to the employee—

(a) an indication of whether, for the purposes of assessing earnings-related contributions based on the payment, the employer has relied on regulation 8(2) or (3) (earnings periods for directors), or

(b) an indication of whether, for the purposes of assessing earnings-related contributions based on the payment, the employer has relied or, if the earnings fall to be aggregated, will rely on regulation 8(6).

9

Where regulation 8(2) applies and the appointment was in the current tax year, the week in which the appointment was made.

10

In so far as relevant to the relevant category letter or, as the case may be, letters (being the appropriate category letter or letters indicated by HMRC) in relation to the employee—

(a) the total amount of secondary Class 1 contributions payable on the employee’s earnings in the earnings period in which the return is made,

(b) the total amount of secondary Class 1 contributions payable on the employee’s earnings in the year to date,

(c) the total amount of primary Class 1 contributions payable on the employee’s earnings in the earnings period in which the return is made, and

(d) the total amount of primary Class 1 contributions payable on the employee’s earnings in the year to date.

11

In a case where the earnings the return relates to will fall to be aggregated with other earnings in the same earnings period, the information required by paragraphs 6, 7 , 7A and 10 need only be provided when the final payment of ... earnings in the earnings period is made.

12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about statutory sick pay

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about statutory maternity pay

14

If any, the total amount of statutory maternity pay paid during the year to date in this employment.

Information about ordinary statutory paternity pay

15

If any, the total amount of ... statutory paternity pay paid during the year to date in this employment.

Information about additional statutory paternity pay

16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information about statutory adoption pay

18

If any, the total amount of statutory adoption pay paid in the year to date in this employment.

SCHEDULE4B — Additional information about payments

1

The amounts specified in this Schedule are as follows and terms used in this Schedule which are defined for the purposes of Schedule 4 bear the same meaning as in that Schedule.

Deductions in respect of statutory payments

2

In respect of statutory maternity pay paid during the year to date to all employees the total of the amounts determined under regulation 3 (determination of the amount of additional payment to which a small employer shall be entitled) of the Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendments Regulations 1994 and deducted by virtue of regulation 4 (right of employer to prescribed amount) of those Regulations.

3

In respect of ... statutory paternity pay paid during the year to date to all employees, the total of the amounts determined under regulation 5 (deductions from payments to HMRC) of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002.

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

In respect of statutory adoption pay paid during the year to date to all employees, the total of the amounts determined under regulation 5 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002.

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regional secondary contributions holiday for new businesses

7

The total of the appropriate amounts within the meaning given by section 7 of the National Insurance Contributions Act 2011 (regional secondary contributions holiday for new businesses) deducted by or refunded to the employer under section 4 of that Act in the year to date.

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

50C

(1) This regulation applies to Class 3 contributions payable in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

(2) Paragraph (3) applies if a person (“the contributor”)—

(a) was entitled under regulation 48, 146(2)(b) or 147(1)(b) to pay a Class 3 contribution in respect of one or more of the relevant contribution years;

(b) had not, before the coming into force of this regulation, paid that contribution; and

(3) The contributor may pay a Class 3 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

(4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on 5th April 2025.

(5) Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation shall be—

(a) in respect of contribution years 2006-07 to 2009-10, the amount payable in relation to tax year 2012-13; or

(b) in respect of contribution years 2010-11 to 2015-16, the amount payable in the contribution year to which the payment relates.

(6) Paragraph (5) does not apply to a Class 3 contribution paid on or after 6th April 2019.

(6A) Notwithstanding section 13(6) of the Act, the amount of a Class 3 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(7) Nothing in this regulation limits the application of regulations 50, 50A and 50B.

Disposal of contributions not properly paid

Return of contributions paid in error

Return of contributions paid in excess of maxima prescribed in regulation 21

Return of contributions: further provisions

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

Repayment of Class 1A contributions

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

Return of precluded Class 3 contributions

Calculation of return of contributions

Reallocation of contributions for benefit purposes

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

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

61B

(1) This regulation applies to Class 2 contributions which a person (“the contributor”) was entitled, but not liable, to pay in respect of one or more of the tax years 2006-07 to 2015-16 (“the relevant contribution years”).

(2) Paragraph (3) applies if the contributor—

(a) was entitled ... to pay a Class 2 contribution in respect of one or more of the relevant contribution years;

(b) had not, before the coming into force of this regulation, paid that contribution; and

(3) The contributor may pay a Class 2 contribution under this regulation, in respect of any of the relevant contribution years, within the period specified in paragraph (4).

(4) The period within which the contribution may be paid is the period beginning on 6th April 2013 and ending on 5th April 2025.

(5) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation shall be—

(a) in respect of contribution years 2006-07 to 2010-11, the amount payable in relation to tax year 2012-13; or

(b) in respect of contribution years 2011-12 to 2015-16, the amount payable in the contribution year to which the payment relates.

(6) Paragraph (5) does not apply to a Class 2 contribution paid on or after 6th April 2019.

(6A) Notwithstanding section 12(3) of the Act, the amount of a Class 2 contribution payable under this regulation, which is paid on or after 6th April 2023, shall be the amount payable in relation to tax year 2022-23.

(7) Nothing in this regulation limits the application of regulation 61.

Payment of contributions after death of contributor

Class 2 contributions paid late in accordance with a payment undertaking

Collection of unpaid Class 2 contributions through PAYE code

63A

(1) Where—

(a) the amount of any Class 2 contributions (“relevant debt”) would fall to be computed in accordance with section 12(3) of the Act (late paid Class 2 contributions), and

(b) paragraph (2) applies,

the amount of the relevant debt must be computed in accordance with paragraph (4).

(2) This paragraph applies where—

(a) the code (“the PAYE code”) required by regulation 13 of the PAYE Regulations (determination of code by Inland Revenue) for use by an employer for a year in respect of the person liable to pay the relevant debt is determined in accordance with regulation 14A of the PAYE Regulations (determination of code in respect of recovery of relevant debts) so as to effect recovery of the relevant debt;

(b) the determination of the PAYE code is made assuming the amount of the relevant debt is the amount computed in accordance with paragraph (4); and

(c) the relevant debt is paid in the year in respect of which the PAYE code is determined for use by an employer of the person liable to pay the relevant debt.

(3) For the purpose of determining whether a relevant debt is paid in accordance with paragraph (2)(c), the amount of the relevant debt must be assumed to be the amount computed in accordance with paragraph (4).

(4) The amount referred to in paragraphs (1), (2)(b) and (3) is the highest weekly rate of a Class 2 contribution in the period beginning with the ... week to which the relevant debt relates and ending with the day the PAYE code mentioned in paragraph (2)(a) is determined.

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

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

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

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

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

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

Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements

Contributions to, and benefits from, employer-financed retirement benefits schemes

Contributions to, and pension payments from, employer-financed pension only schemes

Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes

Armed forces early departure scheme payments

10A

A payment under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437) or by the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328).

Employees in respect of whom employer is not required to maintain a deductions worksheet

21AA

(1) This paragraph applies if an employer makes a payment of ... earnings to an employee in respect of whom the employer is not required to maintain a deductions working sheet.

(2) The employer need not deliver the information required by paragraph 21A in respect of that employee on or before making the payment.

(3) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

Employees paid in specified circumstances

21AB

(1) This paragraph applies if—

(a) an employer makes a payment of ... earnings to an employee, and

(b) all of the circumstances in sub-paragraph (2) apply.

(2) The circumstances are that—

(a) the payment includes an amount of ... earnings which is for work undertaken by the employee on—

(i) the day the payment is made, or

(ii) provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,

(b) in respect of the work mentioned in paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and

(c) it is not reasonably practicable for the employer to deliver the information required by paragraph 21A on or before making the payment.

(3) The employer need not deliver the information required by paragraph 21A on or before making the payment.

(4) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.

Paragraphs 21AA and 21AB: supplementary

21AC

Where paragraph 21AA or 21AB applies, the information required by paragraph 21A in respect of the payment of ... earnings may be included in a return with the information for any other payment of ... earnings.

Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations

21AD

(1) This paragraph applies if an employer makes a payment of ... earnings to an employee which, for the purposes of tax, falls to be included in a return under—

(a) regulations 85 and 86 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must be provided for each employee), or

(b) regulations 85 and 87 of the PAYE Regulations (employers: annual return of other earnings (Forms P11D and P9D) – information which must also be provided for benefits code employees) or would fall to be so included if the employee’s employment was subject to the benefits code for the purposes of regulation 85 of the PAYE Regulations.

(2) If the employer is unable to comply with the requirement in paragraph 21A(1) to deliver the information required by that paragraph on or before making the payment, the employer must instead deliver the information as soon as reasonably practicable after the payment is made and in any event no later than 14 days after the end of the tax month in which the payment is made.

Modification of the requirements of paragraph 21A: notional payments

Relationship between paragraph 21A and aggregation of earnings

Notifications of payments of general earnings to and by providers of certain electronic payment methods

21CA

(1) A Real Time Information employer who makes a payment of ... earnings using an approved method of electronic communications which falls to be included in a return under paragraph 21A must—

(a) generate a reference and include it in that return,

(b) notify the service provider that the payment is a payment of ... earnings, and

(c) generate a sub-reference in respect of the payment of ... earnings and notify the service provider of that sub-reference.

(2) A service provider who receives a notification under paragraph (1)(b) must notify HMRC of the information it holds that is required for generating a reference in relation to the payment of ... earnings.

(3) In sub-paragraphs (1) and (2), “service provider” means the provider of the approved method of electronic communications by which the payment is made.

(4) For the purposes of sub-paragraphs (1) and (3), an “approved method of electronic communications” is any method of electronic communications which has been approved for the purposes of regulation 90H (mandatory electronic payment).

(5) Any direction given under regulation 67CA of the PAYE Regulations (notification of relevant payments to and by providers of certain electronic payment methods) applies for the purposes of the obligations in this paragraph as if it referred to payments of ... earnings.

Exceptions to paragraph 21A

Returns under paragraphs 21A and 21D: amendments

Failure to make a return under paragraph 21A or 21D

21EA

(1) This paragraph applies where an employer does not make a return required by paragraph 21A (real time returns of information about payments of ... earnings) or 21D (exceptions to paragraph 21A).

(2) The employer must provide the information in the next return made under paragraph 21A or 21D for the tax year in question.

(3) But if the information has not been provided before 20th April following the end of the tax year in question, the employer must submit a return under this sub-paragraph....

(4) A return under sub-paragraph (3) must—

(a) include the information specified in Schedule 4A,

(b) be made as soon as reasonably practicable after the discovery of the failure to make the return, and

(c) be made using an approved method of electronic communications and regulation 90N(2) (mandatory use of electronic communications) applies as if the return were a paragraph 22 return within the meaning given by regulation 90M (paragraph 22 return and specified payments).

(5) Sub-paragraph (4)(c) does not apply if the employer is one to whom paragraph 21D applies but in those circumstances the return must be in such a form as HMRC may approve or prescribe.

(6) If a return under sub-paragraph (3) is not made before 20th May following the tax year in question section 98A of TMA 1970 (special penalties in the case of certain returns) applies to that return, but this sub-paragraph does not apply to a return in respect of the tax year 2014-15 or a subsequent tax year.

Additional information about payments

Return by employer at end of year

Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.

Special return by employer at end of voyage period

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

Retention by employer of contribution and election records

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

Death of an employer

Succession to a business, etc

Payments by cheque

Application of paragraphs 31 and 31A

30A

(1) Paragraph 31(4) to (7) does not apply on or after 6th April 2014.

(2) Paragraph 31(7A) and (7B) applies only in relation to closed tax years ending on or before 5th April 2014.

(3) Paragraph 31A applies on and after 6th April 2014.

Direct collection involving deductions working sheets

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

31A

(1) On receiving any ... earnings which fall to be recorded on a deductions working sheet under paragraph 31(2), subject to sub-paragraph (2), an employee must proceed in accordance with paragraph 21A(1), (2) and (5).

(2) If the employee falls within paragraph 21D(1)(a), the employee may instead proceed in accordance with paragraph 21D(3), (4) and (5).

(3) For the purposes of sub-paragraph (1), paragraph 21A(8) and paragraphs 21AB, 21AC, 21AD, 21B and 21C apply as if the employee were a Real Time Information employer.

(4) For the purposes of sub-paragraph (2), paragraph 21D(9) applies as if the employee were a Real Time Information employer.

(5) For the purposes of sub-paragraphs (1) and (2), paragraphs 15, 16, 21E, 21EA and 21F(7A) and (8) and Schedule 4A apply as if the employee were a Real Time Information employer, but the information required by paragraph 10(a) and (b) of that Schedule need not be provided.

2A

For the purposes of paragraph 2, the references in paragraphs 5 and 6 of Schedule A1 to the PAYE Regulations to regulation 67F of those Regulations shall be taken as references to paragraph 21F of Schedule 4 to these Regulations.

3A

The total of the amounts referred to in paragraph 3 in the year to date.

12A

Whether, during the period since the employer last made a return under paragraph 21A or 21D of Schedule 4 containing information about the employee—

(a) the employee has been absent from the employment because of a trade dispute at the employer’s place of work, or

(b) the employee has been absent from the employment without pay for any other reason.

12B

In cases—

(a) falling within paragraph 30 of Schedule 4, or

(b) where the employer has no obligation to deduct or repay tax in accordance with regulation 21 of the PAYE Regulations

the amount of the payment after statutory deductions, being the amount of the payment referred to in paragraph 3 minus the total amount of primary Class 1 contributions for the period (see paragraph 10(c)) minus the value of the deduction due under the Education (Student Loans) (Repayment) Regulations 2009 or the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009.

12C

The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.

12D

The value of any deductions made from the payment which do not otherwise fall to be reported under Schedule 4.

Fees relating to the Disclosure and Barring Service

23

(1) A fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 1997 (“the Police Act”) (fee for up-dating certificates).

(2) A fee paid under—

(a) section 113A(1)(b) of the Police Act (fee for criminal record certificates);

(b) section 113B(1)(b) of the Police Act (fee for enhanced criminal record certificates);

(d) section 116(1)(b) of the Police Act (fee for enhanced criminal record certificates: judicial appointments and Crown employment);

where the application is made at the same time as an application under section 116A(4) or (5) of the Police Act for the certificate to be subject to up-date arrangements.

Advice relating to proposed employee shareholder agreements

24

(1) A payment, or reimbursement, in accordance with section 205A(7) of the Employment Rights Act 1996 (employee shareholder status), of any reasonable costs in obtaining relevant advice.

(2) “Relevant advice” has the same meaning as section 326B(2) of ITEPA 2003 (advice relating to proposed employee shareholder agreements).

Continental shelf workers: provisions relating to certificates

Application for certificate

114A

(1) An employer who meets the conditions in paragraph (2) may apply to HMRC for the issue of a UKCS continental shelf workers certificate.

(2) The conditions are that—

(a) the employer supplies or intends to supply a continental shelf worker for whom the secondary contributor, under regulation 114(4) (application of Part 1 and Part 6 of the Act to employment in connection with the continental shelf), is the oil field licensee;

(b) the employer has or intends to have a contractual relationship under which the employer acts, directly or indirectly, as an agent of the oil field licensee for the purposes of National Insurance; and

(c) the employer or an associated company has not had a certificate cancelled previously for a failure to comply with their obligations and responsibilities under regulation 114B.

(3) An application under this regulation must be made in writing and must include—

(a) the name and address of the employer and employer’s PAYE reference;

(b) the name and address of a person in Great Britain who is authorised to accept service on behalf of the employer;

(c) confirmation that the employer understands and intends to discharge the obligations contained in regulation 114B; and

(d) the name, address, and employer’s PAYE reference of any associated company which is a current or former holder of a UKCS continental shelf workers certificate.

(4) When the employer makes the first application under this regulation, the employer may also comply with the obligation under regulation 114B(e) by including those details (if known) in the application.

(5) An application made under this regulation may be combined with an application made under an equivalent PAYE provision.

(6) Upon receipt of an application under this regulation, an officer of Revenue and Customs may, if they are satisfied the conditions in paragraph (2) are met, issue a UKCS continental shelf workers certificate.

(7) A UKCS continental shelf workers certificate must include—

(a) the name of the UKCS continental shelf workers certificate holder;

(b) the employer's PAYE reference of the UKCS continental shelf workers certificate holder; and

(8) A UKCS continental shelf workers certificate may be issued to—

(a) the person authorised to accept service on behalf of the employer;

(b) the employer; or

(9) A certificate may be combined with a certificate issued under an equivalent PAYE provision.

(10) Where an employer ceases to meet the conditions in paragraph (2) or to comply with its obligations under regulation 114B, or an equivalent PAYE provision, an officer of Revenue and Customs may, by notice in writing to the person authorised to accept service on behalf of the employer, cancel the UKCS continental shelf workers certificate from the date specified in the notice of cancellation.

(11) The date specified in paragraph (10) may not be earlier than 10 working days after the date of the notice.

(12) A notice under paragraph (10) may be combined with a notice under an equivalent PAYE provision.

UKCS continental shelf workers certificate holder: obligations and responsibilities

114B

A UKCS continental shelf workers certificate holder must—

(a) make such deductions, returns and repayments as are required of a secondary contributor;

(b) keep written records of—

(i) the name, date of birth, and national insurance number of the continental shelf workers supplied;

(ii) the name, registered office and oil field licence number of the oil field licensee to whom each of the workers were supplied;

(iii) the offshore installation to which each of the workers were supplied; and

(iv) the dates between which the workers worked on the offshore installation;

(c) keep the records required by sub-paragraph (b) for a period of 6 years from the end of the tax year to which they relate;

(d) where an officer of Revenue and Customs requires them in writing to do so, provide copies of the records required by sub-paragraph (b) to HMRC within 30 days of the date of the request; and

(e) before supplying the oil field licensee with continental shelf workers for the first time, inform HMRC in writing of the details of the oil field licensee including name, business address, and oil field licence number of the oil field licensee.

UKCS oil field licensee certificate

114C

(1) Where a UKCS continental shelf workers certificate holder has notified HMRC that the employer intends to supply continental shelf workers to an oil field licensee an officer of Revenue and Customs must issue a UKCS oil field licensee certificate to the oil field licensee.

(2) The UKCS oil field licensee certificate must include—

(a) the name of the oil field licensee;

(b) the registered office of that oil field licensee;

(d) the name of the UKCS continental shelf workers certificate holder;

(e) the date on which it is issued; and

(f) a description of the continental shelf workers to whom it applies.

(3) Where a UKCS oil field licensee certificate is in force the holder of that certificate is not liable to pay any contributions in respect of any continental shelf worker of a description set out in the certificate.

(4) If a UKCS continental shelf workers certificate is cancelled by an officer of Revenue and Customs that officer must also, by notice in writing, cancel the UKCS oil field licensee certificate.

(5) A notice under paragraph (4) must—

(a) be sent on the same day as the notice cancelling the UKCS continental shelf workers certificate;

(b) specify the date of cancellation of the UKCS oil field licensee certificate; and

(6) The date of cancellation of the UKCS oil field licensee certificate must be the same date as that specified in the UKCS continental shelf workers certificate cancellation notice.

Interpretation of regulations 114 to 114C

114D

In regulations 114 to 114C—

“associated company” means any company within the meaning of section 449 of the Corporation Tax Act 2010;

“an equivalent PAYE provision” means any provision in the PAYE Regulations which has an equivalent effect to the provisions in regulations 114A to 114C;

“employer’s PAYE reference” has the meaning given in regulation 2(1) of the PAYE Regulations;

“offshore installation” means—a structure which is, is to be, or has been, put to a relevant use while in water;but a structure is not an offshore installation if—it has permanently ceased to be put to a relevant use,it is not, and is not to be, put to any other relevant use, andsince permanently ceasing to be put to a relevant use, it has been put to a use which is not a relevant use;a use is a relevant use if it is—for the purposes of exploiting mineral resources,for the purposes of exploration with a view to exploiting mineral resources,for the storage of gas in or under the shore or the bed of any waters,for the recovery of gas so stored,for the conveyance of things by means of a pipe,mainly for the provision of accommodation for individuals who work on or from a structure which is, is to be, or has been put to any of the above uses while in the water,for the purposes of decommissioning any structure which has been used for or in connection with any of the relevant uses above;a structure is put to use while in water if it is put to use while—standing in any waters,stationed (by whatever means) in any waters, orstanding on the foreshore or other land intermittently covered with water;a “structure” includes a ship or other vessel except where it is used wholly or mainly—for the transport of supplies;as a safety vessel;for a combination of (i) and (ii); orfor the laying of cables; and

“oil field licensee” means the holder of a licence under Part 1 of the Petroleum Act 1998 in respect of the area in which the duties of the continental shelf worker’s employment are performed;

“UKCS continental shelf workers certificate” means a certificate issued under regulation 114A;

“UKCS oil field licensee certificate” means a certificate issued under regulation 114C(1).

Travel by unpaid directors of not-for-profit companies

3A

(1) A payment of, or contribution towards, the expenses of the earner’s employment if or to the extent that payment or contribution is paid wholly and exclusively for the purposes of paying or reimbursing travel expenses in respect of which conditions A to C are met.

(2) Condition A is that —

(a) the earner is obliged to incur the expenses as holder of the employment, and

(b) the expenses are attributable to the earner’s necessary attendance at any place in the performance of the duties of the employment.

(3) Condition B is that the employment is employment as a director of a not-for-profit company.

(4) Condition C is that the employment is one from which the earner receives no earnings other than sums—

(a) paid to the earner in respect of expenses, and

(b) which are so paid by reason of the employment.

(5) In this paragraph—

(a) “director” has the same meaning as in the benefits code (see section 67 of ITEPA 2003), and

(b) “not-for-profit company” means a company that does not carry on activities for the purpose of making profits for distribution to its members or others.

Travel where directorship held as part of a trade or profession

3B

A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses which are exempt from income tax in accordance with section 241B of ITEPA 2003 (travel where directorship held as part of a trade or profession).

Travel between linked employments

3C

A payment of, or contribution towards, the expenses of the earner’s employment to the extent that those expenses are travel expenses deductible for income tax purposes in accordance with section 340A of ITEPA 2003 (travel between linked employments).

This paragraph is subject to paragraph 1A.

Travel at start or finish of overseas employment

Travel between employments where duties performed abroad

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

Foreign accommodation and subsistence costs and expenses (overseas employments)

Travel costs and expenses of non-domiciled employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom

Travelling expenses of workers on offshore gas and oil rigs

Payments connected with cars and vans and exempt heavy goods vehicles provided for private use

Qualifying amounts of relevant motoring expenditure

Qualifying amounts of mileage allowance payment in respect of cycles

Qualifying amounts of passenger payment

Car fuel

Van fuel

Car parking facilities

Specific and distinct payments of, or towards, expenses actually incurred

council tax or water or sewerage charges on accommodation provided for employee’s use

rates or water or sewerage charges on accommodation provided for employee’s use

HM Forces’ Continuity of Education Allowance

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

Overseas medical treatment

Penalty: failure to comply with paragraph 21A or 21D

21G

(1) Where a Real Time Information employer fails to deliver a return in accordance with paragraph 21A (real time returns of information about payments of ... earnings) to paragraph 21AB (employees paid in specific circumstances), paragraph 21AD (benefits and expenses – returns under the PAYE Regulations), paragraph 21B (modification of the requirements of paragraph 21A: notional payments) or paragraph 21D (exceptions to paragraph 21A), Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE) and regulations 67I to 67K of the PAYE Regulations (penalties) apply in relation that failure as if—

(a) the return under paragraph 21A (real time returns of information about payments of ... earnings) or paragraph 21D (exceptions to paragraph 21A), as the case may be, were a return falling within item 4 of the Table in paragraph 1 of Schedule 55, and

(b) references to the PAYE Regulations were references to these Regulations,

but this is subject to sub-paragraphs (2) and (2A).

(2) Where a Real Time Information employer (P) is liable to a penalty in consequence of a failure to deliver a return (“the tax return”) under regulation 67B (real time returns of information about relevant payments) or regulation 67D (exceptions to regulation 67B) of the PAYE Regulations, P shall not also be liable to a penalty in respect of any failure in relation to an associated return under paragraph 21A (real time returns of information about payments of ... earnings) or 21D (exceptions to paragraph 21A).

(2A) Sub-paragraph (2) does not apply to a penalty imposed under paragraph 6D of Schedule 55 to the Finance Act 2009 (amount of penalty: real time information for PAYE).

(3) A tax return and a return under paragraph 21A or 21D are “associated” if the return under paragraph 21A or 21D is required to be delivered at the same time as the tax return.

Return by employer at end of year

Additional return by employer at end of year where liability transferred to employed earner: elections under paragraph 3B(1) of Schedule 1 to the Act.

Special return by employer at end of voyage period

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

Retention by employer of contribution and election records

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

Death of an employer

Succession to a business, etc

Payments by cheque

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

94B

(1) This regulation applies if an AIFM firm makes an election under section 863H of ITTOIA 2005 (election for special provision for alternative investment fund managers to apply).

(2) Where a partner (“P”) in an AIFM firm allocates a profit (“the allocated profit”) to that firm as provided for in section 863I(2) of ITTOIA 2005 (allocation of profit to the AIFM firm), no Class 4 contributions are payable in respect of that allocated profit by virtue of the allocation.

(3) Paragraph (4) applies if all or part of the allocated profit vests in P at a time when P is carrying on the AIFM trade (whether as a partner in the AIFM firm or otherwise).

(4) The amount treated as a profit under section 863J(2) and (5) of ITTOIA 2005 (vesting of remuneration represented by the allocated profit) is to be treated for the purposes of the Act as if it were profits—

(a) to which section 15(1) of the Act (class 4 contributions recoverable under the Income Tax Acts) applies; and

(b) made by P in the tax year in which that profit is chargeable to income tax under Chapter 2 of Part 2 of ITTOIA 2005.

(5) In this regulation—

“AIFM firm” and “AIFM trade” have the meanings given in section 863H(3) and (4) of ITTOIA 2005; and

“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005.

Deferment of Class 4 liability where such liability is in doubt

Application for deferment of Class 4 liability

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

Revocation of certificates of exception and deferment

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

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

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

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

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

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

Calculation of earnings for the purposes of special Class 4 contributions

Notification and payment of special Class 4 contributions due

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

Annual maximum of special Class 4 contribution

Disposal of special Class 4 contributions paid in excess or error

Return of special Class 4 contributions paid in excess or error

40A

Class 1A contributions shall not be payable in respect of a benefit in kind provided by an employer to an employed earner which represents an amount on which Class 1 or Class 1A contributions are payable by a limited liability partnership in respect of that earner by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014.

25

A payment made by an employer to an employed earner which represents an amount on which Class 1 or Class 1A contributions are payable by a limited liability partnership in respect of that earner by virtue of regulation 3 or 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014.

Recommended medical treatment

14A

A payment or reimbursement to which no liability to income tax arises by virtue of section 320C of ITEPA 2003 (recommended medical treatment).

Experts Seconded to European Commission

Experts seconded to a body of the European Union

Expenses of MPs and other representatives

Information about statutory shared parental pay

17A

If any, the total amount of statutory shared parental pay paid during the year to date in this employment.

17B

Where statutory shared parental pay has been paid during the year to date, the following information from the employee’s application for the payment under, as the case may be, regulation 6, 7, 19, or 20 (notification and evidential requirements) of the Statutory Shared Parental Pay (General) Regulations 2014—

(a) the name of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to which the application relates, and

(b) where there is such a number, the national insurance number of the employee’s spouse or partner who has the main responsibility (apart from the employee) for the care of the child to whom the application relates.

Information about statutory adoption pay

4A

In respect of statutory shared parental pay paid during the year to all employees, the total amounts determined under regulation 5 (deductions from payments to the Commissioners) of the Statutory Shared Parental Pay (Administration) Regulations 2014.

Exception from ... Class 2 contributions

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

87AA

(1) A person (P) to whom paragraph (2) applies shall immediately notify the relevant date to HMRC in writing or by such means of electronic communication as may be approved.

(2) This paragraph applies where P on or after 6th April 2015—

(a) commences or ceases to be a self-employed earner; or

(b) is entitled to pay a Class 3 contribution and either wishes to do so or cease doing so.

(3) In paragraph (1) “the relevant date” means—

(a) in relation to a person to whom paragraph (2)(a) applies, the date on which P commences or ceases to be a self-employed earner;

(b) in relation to a person to whom paragraph (2)(b) applies, the date on which P wishes to commence or cease paying Class 3 contributions.

(4) P is to be treated as having immediately notified HMRC in accordance with paragraph (1) if P has notified HMRC within such further time, if any, as HMRC may allow.

Penalty for failure to notify

Disclosure

Reduction of penalty for disclosure

Special reduction

Notice of decision etc.

Double jeopardy

Notification of change of address

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

Class 2 contributions for tax years up to 2014-15

89A

(1) This regulation applies where a person (P) is liable to pay a Class 2 contribution in respect of any contribution week in a tax year up to and including the 2014-15 tax year.

(2) An officer of HMRC may issue P with written notice of the amount of Class 2 contributions for which P is liable in respect of any tax year up to and including the 2014-15 tax year.

(3) P shall pay the amount of contributions for which he is liable no later than the date specified in the notice. This paragraph is subject to paragraphs (4) and (5).

(4) Where P—

(a) is liable to pay a Class 2 contribution in respect of any contribution week falling within the period defined in paragraph (5) (“the specified contribution period”); and

(b) has notified HMRC of such liability in accordance with the provisions of regulation 87 or 87A,

HMRC shall issue P with written notice of the amount of Class 2 contributions for which P is liable to pay in respect of the specified contribution period no later than 1st June 2015 and P shall pay the amount set out in that notice to HMRC no later than 31st July 2015.

(5) For the purposes of paragraph (4), the specified contribution period is the period of not less than 26 contribution weeks falling within the 2014-15 tax year commencing with the first day of the twenty seventh contribution week in that year.

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

Class 2 contributions - maternity allowance

90ZA

(1) This regulation applies in connection with maternity allowance under section 35 or 35B of the Act.

(2) A person who is, or will be, either ... entitled to pay a Class 2 contribution , or is or will be treated for relevant purposes as having actually paid a Class 2 contribution as a result of section 11(5B) of the Act, in respect of a week in a tax year may pay a Class 2 contribution in respect of that week at any time in the period—

(a) beginning with that week; and

(b) ending with 31st January next following the end of the relevant tax year.

(3) Where a person pays a Class 2 contribution in accordance with paragraph (2)—

(a) the contribution is to be treated, before the end of the tax year, as a Class 2 contribution under section 11(6) of the Act, and

(b) the contribution is to be treated after the end of the tax year—

(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii) ... as a Class 2 contribution under section 11(6) of the Act.

(4) Where a person—

(a) has paid a contribution in accordance with paragraph (2) in respect of a week in a tax year, and

(b) is treated for relevant purposes as having actually paid a Class 2 contribution in respect of that week as a result of section 11(5B) of the Act,

the person may make an application to HMRC for the return of the contribution that was paid.

(5) An application under paragraph (4) must be made—

(a) in such form and manner as HMRC may require, and

(b) on or before 31st January next following the end of the tax year.

(6) On the making of an application under paragraph (4) HMRC must return the contribution that was paid.

(7) In this regulation “for relevant purposes” has the meaning given by section 11(5C) of the Act.

148B

(1) This regulation applies, in relation to a tax year, in respect of a person who is in that tax year—

(a) in employment as a self-employed earner; and

(b) a person to whom the Act applies by virtue of Regulation (EC) No 1408/71 or Regulation (EC) No 883/2004.

(2) Section 11 of the Act has effect in relation to the employment as if for subsection (3) there were substituted—

(3) “Relevant profits” means profits from the employment in respect of which Class 4 contributions would be payable under section 15 for the relevant tax year if— (a) for the purposes of income tax, the earner were resident in the United Kingdom in that year; (b) the employment were carried on by the earner in Great Britain; (c) the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable; and (d) any applicable arrangements having effect under section 2 of the Taxation (International and Other Provisions) Act 2010 (double taxation arrangements) were to be disregarded.

148C

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

(a) who is ... entitled under section 11(6) of the Act, to pay one or more Class 2 contributions or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions, in respect of a contribution week in a relevant tax year;

(b) who does not carry on a trade, profession or vocation the profits of which (if any) would be chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the relevant tax year; and

(2) Section 11(5) of the Act (Class 2 contributions payable in the same manner as Class 4 contributions) does not apply in relation to the Class 2 contributions (if it would otherwise do so).

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—

(a) make a return in such form as may be approved by HMRC; and

(b) pay the contribution.

(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.

(6) P must keep such records as may be necessary for the purposes of calculating P’s—

(a) relevant profits from the employment for the purposes of section 11(5B) of the Act; and

(b) ... entitlement to pay a Class 2 contribution, or entitlement to be treated as having actually paid such a contribution,

for the relevant tax year and preserve such records until the sixth anniversary of the 31st January next following the end of the relevant tax year.

Independent advice in respect of conversions and transfers of pension scheme benefits

12

A payment or reimbursement to which no liability to income tax arises by virtue of section 308B of ITEPA 2003 (independent advice in respect of conversions and transfers of pension scheme benefits).

Payments made to internationally mobile employees

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

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

Repayment of Class 3A contributions

56A

(1) Where a Class 3A contribution has been paid, the contribution shall be repaid if one or more of the following conditions are satisfied—

(a) the person who paid the contribution (“the contributor”) dies within the period of 90 days beginning with the date of payment of the contribution, or

(b) the contributor makes an application to HMRC for repayment within the period of 90 days beginning with the date of payment of the contribution.

(2) Where a Class 3A contribution is repaid, any amounts received under section 45(1)(b) or (2)(e) of the Act in return for that contribution shall be deducted from the repayment.

Calculation of return of contributions

Reallocation of contributions for benefit purposes

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

CASE H

154A

(1) For the purposes of section 9B (zero-rate secondary Class 1 contributions for certain apprentices) of the Act, an apprentice is a person who falls within paragraphs (2) and (3).

(2) The person is employed under—

(a) an approved English apprenticeship agreement within the meaning of section A1 of the Apprenticeships, Skills, Children and Learning Act 2009 (“the 2009 Act”),

(b) an English apprenticeship agreement within the meaning of section 32 of the 2009 Act as saved by paragraph 2 of Part 2 of the Schedule to the Deregulation Act 2015 (Commencement No. 1 and Transitional and Saving Provisions) Order 2015,

(d) arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Employment and Training Act 1973,

(e) arrangements made by the Secretary of State or the Scottish Ministers under section 2 of the Enterprise and New Towns (Scotland) Act 1990, or

(f) arrangements made by the Secretary of State or Northern Ireland Ministers under section 1 of the Employment and Training Act (Northern Ireland) 1950.

(3) The person is being trained pursuant to arrangements—

(a) in relation to which the Secretary of State has secured the provision of financial resources under section 100 of the 2009 Act, or

(b) which are set out in a written agreement made between that person, the employer and the training provider containing the following information—

(i) the type of apprenticeship framework or standard being followed,

(ii) the start date of the apprenticeship, and

(iii) the expected completion date of the apprenticeship.

1A

For the purposes of this paragraph none of the following amounts are to be disregarded in the calculation of an employed earner’s earnings—

(a) any amount paid or reimbursed pursuant to relevant salary sacrifice arrangements as provided for in section 289A(5);

(b) any amount paid or reimbursed to an employed earner which falls within regulation 22(13); and

(c) any amount paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).

Meaning of “workplace” and “permanent workplace”

3ZA

(1) For the purposes of paragraph 3—

(a) “workplace”, in relation to an employment, means a place at which the employee’s attendance is necessary in the performance of the duties of the employment,

(b) “permanent workplace”, in relation to an employment, means a place which—

(i) the employee regularly attends in the performance of the duties of the employment, and

(ii) is not a temporary workplace.

This is subject to sub-paragraphs (3) to (7).

(2) In sub-paragraph (1)(b) “temporary workplace”, in relation to an employment, means a place which the employee attends in the performance of the duties of the employment—

(a) for the purpose of performing a task of limited duration, or

(b) for some other temporary purpose.

This is subject to sub-paragraphs (3) and (4).

(3) A place which the employee regularly attends in the performance of the duties of the employment is treated as a permanent workplace and not a temporary workplace if—

(a) it forms the base from which those duties are performed, or

(b) the tasks to be carried out in the performance of those duties are allocated there.

(4) A place is not regarded as a temporary workplace if the employee’s attendance is—

(a) in the course of a period of continuous work at that place—

(i) lasting more than 24 months, or

(ii) comprising all or almost all of the period for which the employee is likely to hold the employment, or

(b) at a time when it is reasonable to assume that it will be in the course of such a period.

(5) For the purposes of sub-paragraph (4), a period is a period of continuous work at a place if over the period the duties of the employment are performed to a significant extent at the place.

(6) An actual or contemplated modification of the place at which duties are performed is to be disregarded for the purpose of sub-paragraphs (4) and (5) if it does not, or would not, have any substantial effect on the employee’s journey, or expenses of travelling, to and from the place where they are performed.

(7) An employee is treated as having a permanent workplace consisting of an area if—

(a) the duties of the employment are defined by reference to an area (whether or not they also require attendance at places outside it),

(b) in the performance of those duties the employee attends different places within the area,

(d) the area would be a permanent workplace if sub-paragraphs (1)(b), (2), (4), (5) and (6) referred to the area where they refer to a place.

Travel for necessary attendance: employment intermediaries

3ZB

(1) This paragraph applies where an individual (“the worker”)—

(a) personally provides services (which are not excluded services) to another person (“the client”), and

(b) the services are provided not under a contract directly between the client or a person connected with the client and the worker but under arrangements involving an employment intermediary.

This is subject to the following provisions of this paragraph.

(2) Where this paragraph applies, each engagement is for the purposes of paragraphs 3 and 3ZA to be regarded as a separate employment.

(3) This paragraph does not apply if it is shown that the manner in which the worker provides the services is not subject to (or to the right of) supervision, direction or control by any person.

(4) Sub-paragraph (3) does not apply in relation to an engagement if—

(a) Chapter 8 of Part 2 of ITEPA 2003 applies in relation to the engagement,

(b) the conditions in section 51, 52 or 53 of that Act are met in relation to the employment intermediary, and

(5) This paragraph does not apply in relation to an engagement if—

(a) Chapter 8 of Part 2 of ITEPA 2003 does not apply in relation to the engagement merely because the circumstances in section 49(1)(c) of ITEPA 2003 are not met,

(b) assuming those circumstances were met, the conditions in section 51, 52 or 53 of that Act would be met in relation to the employment intermediary, and

(6) In determining for the purposes of sub-paragraphs (4) to (5) whether the conditions in section 51, 52 or 53 of ITEPA 2003 are or would be met in relation to the employment intermediary—

(a) in section 51(1) of that Act—

(i) disregard “either” in the opening words, and

(ii) disregard paragraph (b) (and the preceding “or”), and

(b) read references to the intermediary as references to the employment intermediary.

(6A) Sub-paragraph (6B) applies if—

(a) the client or a relevant person provides the employment intermediary (whether before or after the worker begins to provide the services) with a fraudulent document which is intended to constitute evidence that, by virtue of sub-paragraph (3), this paragraph does not or will not apply in relation to the services,

(b) that paragraph is taken not to apply in relation to the services, and

(c) in consequence, the employment intermediary does not under these Regulations deduct and account for an amount that would have been deducted and accounted for if this paragraph had been taken to apply in relation to the services.

(6B) For the purpose of recovering the amount referred to in sub-paragraph (6A)(c) (“the unpaid contributions”)—

(a) the worker is to be treated as having an employment with the client or relevant person who provided the document, the duties of which consist of the services, and

(b) the client or relevant person is under these Regulations to account for the unpaid contributions as if they arose in respect of earnings from that employment.

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