The Social Security (Contributions)(Amendment No. 5) Regulations 2002

Amendments to the principal Regulations

7.—(1) Amend paragraph 7 of Schedule 4 as follows.

(2) In sub-paragraph (1) omit “thereon” and add at the end “(the “section 6(4)(a) amount”)”.

(3) For sub-paragraph (3) substitute–

“(3) If the employer–

(a) on making any payment of emoluments to an employee does not deduct from those emoluments the full section 6(4)(a) amount, or

(b) is treated as making a payment of emoluments by paragraph 4A,

he may recover, in a case falling within paragraph (a) the amount not so deducted or, in a case falling within paragraph (b) the section 6(4)(a) amount, by deduction from any subsequent payment of emoluments made by the employer to that employee during the same year.

• This sub-paragraph is subject to sub-paragraphs (4) and (5).”

(4) In sub-paragraph (4) insert at the end the following paragraph–

“; or

(e) the employer is treated as making a payment of emoluments by paragraph 4A.”

(5) In sub-paragraph (5)(b) after “sub-paragraphs” insert “in a case falling within paragraph (a) of any of those sub-paragraphs”.

(6) In sub-paragraph (6) for the words from “amount” to the end substitute “section 6(4)(a) amount”.

(7) For sub-paragraph (8) substitute–

“(8) Where, in the circumstances specified in sub-paragraph (6), the employer–

(a) does not deduct from the earnings referred to in that sub-paragraph the full section 6(4)(a) amount, or

(b) is treated as making a payment of emoluments by paragraph 4A,

he may recover, in a case falling within paragraph (a) the amount not so deducted or, in a case falling within paragraph (b) the section 6(4)(a) amount, by deduction from any subsequent payment of monetary earnings to that employee, or ex-employee (as the case may be) during the same year.

• This sub-paragraph is subject to sub-paragraph (5).”

(8) In sub-paragraph (9)(c) for the words from “amount” to the end substitute “section 6(4)(a) amount”.