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Introductory Text
PART 1 Preliminary
1.Citation, commencement and application
2.Amendment of the Social Security (Contributions) Regulations 2001
PART 2 Collection of Class 1, 1A and 1B contributions: penalties
3.Penalties for failure to make payments of Class 1, 1A and 1B contributions on time
4.Penalties for errors in Class 1A returns and decisions
PART 3 Electronic communications
5.Mandatory electronic payment
6.Default and surcharges
7.Paragraph 22 return and specified payments
8.Mandatory use of electronic communications
9.Penalties and appeals
PART 4 Deduction of earnings-related contributions
10.Certificate of contributions paid
Signature
Explanatory Note