The Statutory Maternity Pay (Compensation of Employers) Regulations 1987

Date when certain contributions are to be treated as paid

6.  Where an employer has made a deduction from a contributions payment under regulation 4, the date on which it is to be treated as havingbeen paid for the purposes of paragraph 5 of Schedule 4 to the Social Security Act 1986 (amount deducted to be treated as paid and received towardsdischarging liability in respect of Class 1 contributions) is—

(a) in a case where the deduction did not extinguish the contributions payment, the date on which the remainder of the contributions payment or,as the case may be, the first date on which any part of the remainder of the contributions payment, was paid; and

(b) in a case where the deduction extinguished the contributions payment, the fourteenth day after the end of the income tax month during whichthere were paid the earnings in respect of which the contributions payment was payable.