Search Legislation

Advanced Search

The Social Security (Contributions) (Amendment No. 3) Regulations 2012

Changes to legislation:

There are currently no known outstanding effects for the The Social Security (Contributions) (Amendment No. 3) Regulations 2012. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation, commencement and interpretation

    2. 2.Amendment of the 2001 Regulations

  3. PART 2 Real Time Information

    1. CHAPTER 1 Amendments to the 2001 Regulations

      1. 3.Collection and recovery of earnings-related contributions and Class 1B contributions

      2. 4.Mandatory electronic payment

      3. 5.Interpretation of Schedule 4

      4. 6.Payment of earnings-related contributions monthly by employer

      5. 7.Payments of earnings-related contributions quarterly by employer

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

      7. 9.Employer failing to pay earnings-related contributions

      8. 10.Specified amount of earnings-related contributions payable by the employer

      9. 11.Returns

      10. 12.Return by employer at end of year

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

      12. 14.New Schedules

    2. CHAPTER 2 Transitional provisions

      1. 15.Regulation 54 of the 2012 Regulations (information about payments to...

      2. 16.A notification under regulation 56 of the 2012 Regulations (postponement...

  4. PART 3 Security for the payment of Class 1 and Class 1A contributions

    1. 17.Amendments relating to Class 1A contributions

    2. 18.Amendments relating to Class 1 contributions

  5. PART 4 Other amendments

    1. 19.In regulation 80 (return by employer)— (a) for paragraph (3)...

    2. 20.In paragraph 1(2) of Schedule 4 (interpretation)—

    3. 21.In paragraph 7(13)(b) of Schedule 4 (calculation of deduction)—

    4. 22.In paragraph 9 of Schedule 4 (certificate of contributions paid)—...

    5. 23.In paragraph 10(2) of Schedule 4 (payment of earnings-related contributions...

    6. 24.In paragraph 11(2) of Schedule 4 (payments of earnings-related contributions...

    7. 25.In paragraph 11(4) of Schedule 4, in the definition of...

    8. 26.In— (a) paragraph 15(1A)(c) of Schedule 4 (specified amount of...

    9. 27.In paragraph 22(1) and (2) of Schedule 4 (return by...

    10. 28.In paragraph 22(2)(daa) of Schedule 4, after “Paternity” insert “...

    11. 29.In paragraph 24(2) of Schedule 4 (special return by employer...

    12. 30.In paragraph 25(2) of Schedule 4 (return by employer of...

    13. 31.In the second column of the table in Part 2...

  6. Signature

    1. SCHEDULE

  8. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources