The Social Security (Contributions) (Amendment No. 5) Regulations 2010

Amendment of Schedule 4

4.—(1) Amend Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) as follows.

(2) In paragraph 7(13)(b) (calculation of deduction) for sub-paragraph (vii) substitute—

“(vii) any ordinary statutory paternity pay;

(viia) any additional statutory paternity pay; and”.

(3) In paragraph 9(1) (certificate of contributions paid) for sub-paragraph (g) substitute—

“(g) the amount of ordinary statutory paternity pay paid to the employee;

(ga) the amount of additional statutory paternity pay paid to the employee; and”.

(4) In paragraph 11(4) (payments of earnings-related contributions by employer), in the definition of the “SP” element of the formula contained in that paragraph, for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

(5) In paragraph 22 (return by employer at end of year)—

(a) in sub-paragraph (1)(da) for “statutory paternity pay” substitute “ordinary statutory paternity pay”;

(b) after sub-paragraph (1)(da) insert—

“(daa) the total amount of additional statutory paternity pay paid during the year;”;

(c) in sub-paragraph (2)(da) for “statutory paternity pay” substitute “ordinary statutory paternity pay”; and

(d) after sub-paragraph (2) (da) insert—

“(daa) in respect of additional statutory paternity pay paid during that year to all his employees the total of the amounts determined under regulation 5 of the Additional Statutory Paternity (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010(1);”.

(1)

S.I. 2010/154.