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PART 4N.I.Deduction of Repayments by Employers

Interpretation [F1of Part 4] N.I.

36.  In this Part—

[F2“approved method” means—

(a)

in relation to the delivery of a return in accordance with this Part, the internet services or Electronic Data Interchange services provided through PAYE Online or PAYE Online for Agents;

(b)

in relation to the making of a payment in accordance with this Part, the services known as Direct Debit, BACS Direct Credit (including telephone and internet banking), CHAPS, debit and credit card over the internet (known as “BillPay”), Government Banking Service (formerly known as “Paymaster”), Bank Giro and payments made through the Post Office;]

“combined amount” means an amount which includes deductions of student loan repayments under this Part and one or more of the following:

(a)

tax due under the PAYE Regulations;

(b)

earnings-related contributions due under the Contributions Regulations; or

(c)

amounts due under the Income Tax (Construction Industry Scheme) Regulations 2005(1);

“the Contributions Regulations” means the Social Security (Contributions) Regulations 2001(2);

“deductions working sheet” means any form of record on or in which are to be kept matters required by the Contributions Regulations in connection with an employee’s earnings and deductions;

“earnings” means, subject to regulation 40, such sums as—

(a)

constitute earnings for the purposes of section 3 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(3) as calculated for the purposes of the Contributions Regulations as amended from time to time; and

(b)

are to be taken into account for the purposes of calculating secondary Class 1 contributions under section 9 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(4);

“employee” means any person in receipt of earnings;

“employer” means any person paying earnings to an employee, and includes the Crown;

“Form P45” has the same meaning as in the PAYE Regulations;

F3...

“income tax month” means the period beginning on the 6th day of any calendar month and ending on the 5th day of the following calendar month;

“income tax period” means income tax quarter where regulation 49(2) has effect, but otherwise means income tax month;

“income tax quarter” means the period beginning on 6th April and ending on 5th July, or beginning on 6th July and ending on 5th October, or beginning on 6th October and ending on 5th January, or beginning on 6th January and ending on 5th April;

[F4“non-Real Time Information employer” means an employer other than [F5a Real Time Information employer];]

“the PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003(5).

[F4“Real Time Information employer” has the meaning given in [F6regulation 2A of the PAYE Regulations];]

Textual Amendments

Commencement Information

I1Reg. 36 in operation at 6.4.2009, see reg. 1(1)

(2)

SI 2001/1004. These Regulations have been amended but none are relevant.

(3)

1992 c.7. section 3 was amended by paragraph 4 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc) (Northern Ireland) Order 1999 (S.I. 1999/671) and Articles 45 and 46 of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10))

(4)

Section 9 was amended by paragraph 5 of Schedule 10 to the Welfare Reform and Pensions Act 1999 (c. 30), section 2(2) of the National Insurance Contributions Act 2002 (c. 19) and paragraph 43 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 (c. 1)