1. Introductory Text

2. PART 1 General

   1. 1. Citation, commencement and interpretation

   2. 2. Amendment of the 2001 Regulations

3. PART 2 Real Time Information

   1. CHAPTER 1 Amendments to the 2001 Regulations

      1. 3. Collection and recovery of earnings-related contributions and Class 1B contributions

      2. 4. Mandatory electronic payment

      3. 5. Interpretation of Schedule 4

      4. 6. Payment of earnings-related contributions monthly by employer

      5. 7. Payments of earnings-related contributions quarterly by employer

      6. 8. Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6)

      7. 9. Employer failing to pay earnings-related contributions

      8. 10. Specified amount of earnings-related contributions payable by the employer

      9. 11. Returns

      10. 12. Return by employer at end of year

      11. 13. Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order

      12. 14. New Schedules

   2. CHAPTER 2 Transitional provisions

      1. 15. Regulation 54 of the 2012 Regulations (information about payments to...

      2. 16. A notification under regulation 56 of the 2012 Regulations (postponement...

4. PART 3 Security for the payment of Class 1 and Class 1A contributions

   1. 17. Amendments relating to Class 1A contributions

   2. 18. Amendments relating to Class 1 contributions

5. PART 4 Other amendments

   1. 19. In regulation 80 (return by employer)— (a) for paragraph (3)...

   2. 20. In paragraph 1(2) of Schedule 4 (interpretation)—

   3. 21. In paragraph 7(13)(b) of Schedule 4 (calculation of deduction)—

   4. 22. In paragraph 9 of Schedule 4 (certificate of contributions paid)—...

   5. 23. In paragraph 10(2) of Schedule 4 (payment of earnings-related contributions...

   6. 24. In paragraph 11(2) of Schedule 4 (payments of earnings-related contributions...

   7. 25. In paragraph 11(4) of Schedule 4, in the definition of...

   8. 26. In— (a) paragraph 15(1A)(c) of Schedule 4 (specified amount of...

   9. 27. In paragraph 22(1) and (2) of Schedule 4 (return by...

   10. 28. In paragraph 22(2)(daa) of Schedule 4, after “Paternity” insert “...

   11. 29. In paragraph 24(2) of Schedule 4 (special return by employer...

   12. 30. In paragraph 25(2) of Schedule 4 (return by employer of...

   13. 31. In the second column of the table in Part 2...

6. Signature

7. 1. SCHEDULE

8. Explanatory Note