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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- SCHEDULE 4
- PART III
- Paragraph 21AB
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- Original: King's Printer Version
- Revised Version 31/3/2020
- Revised Version 31/3/2019
- Revised Version 31/5/2018
- Revised Version 28/2/2018
- Revised Version 30/6/2017
- Revised Version 31/12/2016
- Revised Version 30/9/2016
- Revised Version 31/5/2016
- Revised Version 29/2/2016
- Revised Version 30/11/2015
- Revised Version 28/2/2015
- Revised Version 30/11/2014
Changes over time for: Paragraph 21AB
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Changes to legislation:
The Social Security (Contributions) Regulations 2001, Paragraph 21AB is up to date with all changes known to be in force on or before 06 August 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 4 Paragraph 21AB:
- Sch. 3 Pt. 10 para. 31(1) substituted by S.I. 2025/865 reg. 2
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 3 Pt. 10 para. 31(1) substituted by S.I. 2025/865 reg. 2
[F1Employees paid in specified circumstancesU.K.
21AB.—(1) This paragraph applies if—
(a)an employer makes a payment of F2... earnings to an employee, and
(b)all of the circumstances in sub-paragraph (2) apply.
(2) The circumstances are that—
(a)the payment includes an amount of F2... earnings which is for work undertaken by the employee on—
(i)the day the payment is made, or
(ii)provided that the payment is made before the employee leaves the place of work at the end of the employee’s period of work, the day before the payment is made,
(b)in respect of the work mentioned in paragraph (a), it was not reasonably practicable for the employer to calculate the payment due before the completion of the work, and
(c)it is not reasonably practicable for the employer to deliver the information required by paragraph 21A on or before making the payment.
(3) The employer need not deliver the information required by paragraph 21A on or before making the payment.
(4) The employer must deliver that information no later than the end of the period of 7 days starting with the day following the day on which the payment is made.]
Textual Amendments
F1Sch. 4 paras. 21AA-21AD inserted (with application in accordance with reg. 1(2) of the amending S.I.) by The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 11
F2Word in Sch. 4 para. 21AB omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(4)(c)
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