The Social Security (Contributions) (Amendment No. 4) Regulations 2013

• Citation: S.I. 2013/2301
• Sections: 4

Section 1 Citation, commencement, effect and interpretation

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2013 and come into force on 6th October 2013.

(2) Regulation 3 has effect in relation to any payment of general earnings made in the period beginning on 6th October 2013 and ending on 5th April 2014.

(3) In paragraph (2) “general earnings” has the meaning given in paragraph 1(2) of Part 1 of Schedule 4 to the Social Security (Contributions) Regulations 2001 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) .

Section 2 Amendment of the Social Security (Contributions) Regulations 2001

Schedule 4 to the Social Security (Contributions) Regulations 2001 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003) is amended as provided for in regulations 3 and 4.

Section 3 Amendment of the Social Security (Contributions) Regulations 2001

In paragraph 21A (real time returns of information about payments of general earnings) —

(a) at the beginning of sub-paragraph (1) insert “Subject to sub-paragraphs (1A) and (1B),”; and

(b) after sub-paragraph (1) insert—

(1A) In the period from 6th October 2013 to 5th April 2014 a Real Time Information employer who on 6th October 2013 employs no more than 49 employees may proceed in accordance with sub-paragraph (1B).

(1B) A Real Time Information employer within sub-paragraph (1A) must deliver to HMRC the information specified in Schedule 4A by the last day of the tax month in which the payment of general earnings is made unless the employer is not required to maintain a deductions working sheet for any employees.

Section 4 Amendment of the Social Security (Contributions) Regulations 2001

In paragraph 21EA (failure to make a return under paragraph 21A or 21D) —

(a) in sub-paragraph (3) omit “before 20th May following the tax year in question”; and

(b) in sub-paragraph (6)—

(i) at the beginning insert “If a return under sub-paragraph (3) is not made before 20th May following the tax year in question”; and

(ii) for “a return under sub-paragraph (3)” substitute “that return”.