The Social Security (Contributions) (Amendment No. 4) Regulations 2014

Citation, commencement, effect and interpretation

1.—(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2014 and come into force on 6th October 2014.

(2) Regulation 3(4) has effect in relation to a failure to deliver a return to Her Majesty’s Revenue and Customs in respect of any payment of general earnings made on or after 6th October 2014.

(3) Regulation 3(5) has effect in relation to a failure to deliver a return to Her Majesty’s Revenue and Customs in respect of any payment of general earnings made—

(a) on or after 6th October 2014 where the employer is a large existing Real Time Information employer; and

(b) on or after 6th March 2015 where—

(i) the employer is a small existing Real Time Information employer; or

(ii) a person becomes a new Real Time Information employer after 6th October 2014.

(4) In this regulation—

“general earnings” has the meaning given by paragraph 1(2) of Schedule 4 to the Social Security (Contributions) Regulations 2001 (interpretation)(1);

“large existing Real Time Information employer” means a Real Time Information employer which as at 6th October 2014 employs at least 50 employees;

“new Real Time Information employer” means a Real Time Information employer to which HMRC issues an employer’s PAYE reference after 6th October 2014;

“Real Time Information employer” has the meaning given by paragraph 1(4) of Schedule 4 to the Social Security (Contributions) Regulations 2001 (interpretation)(2);

“small existing Real Time Information employer” means a Real Time Information employer which as at 6th October 2014 employs no more than 49 employees.

(5) For the purposes of paragraph (4) “employer’s PAYE reference” in relation to a Real Time Information employer means the combination of letters, numbers, or both, used by HMRC to identify a Real Time Information employer for the purposes of the Income Tax (Pay As You Earn) Regulations 2003(3) and the number which identifies that employer’s HMRC office.

(1)

S.I. 2001/1004, relevant amending instruments are S.I. 2003/193, 2004/770, 2006/576, 2007/1056, 2010/721, 2010/450, 2012/821, 2013/622, 2013/2301 and 2014/608; there are other amending instruments but none are relevant. The definition of general earnings in paragraph 1(2) of Schedule 4 was amended by regulation 20 of S.I. 2012/821.

(2)

The reference to “general earnings” in paragraph 1(2) and paragraph 1(4) were inserted by regulation 5 of S.I. 2012/821 and amended by regulation 6 of S.I. 2013/622.

(3)

S.I. 2003/2682.