The Social Security (Contributions) Amendment (No. 2) Regulations 1990

Amendments of Schedule 1 to the principal Regulations

2.—(1) For Regulation 27 there shall be substituted the following Regulation—

“Employer failing to pay earnings-related contributions

27.— (1) If within 14 days of the end of any income tax month the employer has paid no amount of earnings-related contributions to the Collector underRegulation 26 for that income tax month and the Collector is unaware of the amount, if any, which the employer is liable so to pay, the Collector may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of earnings-related contributions which the employer is liable to pay to the Collector under that Regulation in respect of the income tax month in question.

(2) Where a notice given by the Collector under paragraph (1) of this Regulation extends to two or more consecutive income tax months, the provisions of these Regulations shall have effect as if the said consecutive income tax months were one income tax month.

(3) A notice may be given by the Collector under paragraph (1) of this Regulation notwithstanding that an amount of earnings-related contributions has been paid to him by the employer under Regulation 26 for any income tax month, if the Collector is not satisfied that the amount so paid is the full amount which the employer is liable to pay him for that month, and the provisions of this Regulation shall have effect accordingly.”.

(2) In Regulation 27A in paragraph (9) for the words “returns, statement and declaration required by Regulation 30” there shall be substituted the words “return required by paragraph (1) of Regulation 30”.

(3) In regulation 30(1)—

(a) in paragraph (1)—

(i) for the words “14 days” there shall be substituted the words “44 days”;

(ii) for the words “in respect of each employee showing” there shall be substituted the words “showing in respect of each employee, in respect of whom he was required at any time during the year to prepare or maintain a deductions working sheet in accordance with these Regulations,”;

(b) in paragraph (2)—

(i) for the words “said returns shall be accompanied by” there shall be substituted the words “return required by paragraph (1) shall include”;

(ii) for the words “together with” there shall be substituted the words “and shall also include”; and

(c) paragraph (5) shall be omitted.

(4) In Regulation 51 in paragraph (6) for the words “14 days” there shall be substituted the words “44 days”.

(1)

Regulation 30 was amended by S.I. 1981/82, 1983/395, 1985/396, 1985/1411 and 1987/413.