The Social Security (Contributions) Amendment Regulations 1992

Amendment of Regulation 30 in Schedule 1

19.—(1) Regulation 30 in Schedule 1 (return by employer at end of year)(1) shall be amended in accordance with the following provisions of this regulation.

(2) In paragraph (1) (g)(2) for the word “pounds.” there shall be substituted the words “pounds, and”.

(3) After paragraph (1) (g) there shall be added the following sub-paragraph—

“(h) the amount of any Class 1 A contribution payable in that year, shown in the return under the appropriate category letter and separately from the total amounts under head (iii) of the said Regulation 13(6)(b).”.

(4) In paragraph (2) (g)(3) for the word “Regulations.” at the end of that sub-paragraph there shall be substituted the words “Regulations; and”.

(5) After paragraph (2) (g) there shall be added the following sub-paragraphs—

“(h) the total amount of Class 1 A contributions payable by him in respect of each employee during that year; and

(i) the total amount of Class 1 A contributions payable by him in respect of all his employees during that year.”.

(6) For paragraph (6)(4) there shall be substituted the following paragraph—

“(6) If within 14 days of the end of any year an employer has failed to pay to the Collector the total amount of earnings-related contributions which he is liable so to pay, or any Class 1 A contributions which he is liable to pay in respect of the year immediately preceding that year, the Collector may prepare a certificate showing—

(a) the amount of earnings-related contributions remaining unpaid for that year, excluding any amount deducted by the employer by virtue of the Compensation of Employers Regulations, or (b) the total amount of Class 1A contributions remaining unpaid in respect of the year immediately preceding that year, or

(c) both those total amounts;

and to the amount shown in the said certificate the provisions of paragraphs (1) and (2) of Regulation 28 shall with any necessary modifications apply.”.

(1)

Regulation 30 was amended by S.I. 1981/82, 1983/395, 1985/396, 1985/1411, 1987/413, 1990/605 and 1990/1935.

(2)

Paragraph (1)(g) was added by regulation 11(7) (b) of S.I. 1987/413.

(3)

Paragraph (2) (g) was added by regulation 11(7) (d) of S.I. 1987/413.

(4)

Paragraph (6) was amended by regulation 11(d) of S.I. 1983/395 and by regulation 11(7) (e) of S.I. 1987/413.