The Social Security (Contributions) (Amendment) Regulations 2021

• Citation: S.I. 2021/219
• Sections: 3

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2021 and come into force on 6th April 2021.

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

The Social Security (Contributions) Regulations 2001 are amended as follows.

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

In paragraph 21E of Schedule 4 (returns under paragraphs 21A and 21D: amendments)—

(a) in sub-paragraph (2)—

(i) omit “13,”, and

(ii) after “16” insert “, 17A”,

(b) in sub-paragraph (7)—

(i) at the beginning of paragraph (a)(iii), insert “if the return relates to the tax year 2017-18 or an earlier tax year,”,

(ii) after paragraph (a)(iii), insert—

(iiia) if the return relates to the tax year 2020-21 or a subsequent tax year, the amount which should have been given under one or more of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,

(iiib) if the return relates to the tax year 2018-19 or 2019-20—

(aa) the value of the adjustment to the information given under, or

(bb) the amount which should have been given under,

one or more of the paragraphs of Schedule 4A referred to in sub-paragraph (2) in the final return under paragraph 21A or 21D containing information in respect of the employee in the tax year in question,

(iii) in paragraph (a), for sub-paragraphs (iv) to (vi) substitute—

(iv) if the inaccuracy relates to the information which was or which should have been given under paragraph 7 or 10(b) or (d) of Schedule 4A, the information specified in paragraph 6 of that Schedule,

(v) if the inaccuracy relates to the information which was or which should have been given under paragraph 10(d) of Schedule 4A and the correct information decreases the amount reported under that paragraph, an indication of whether the employer has refunded the primary Class 1 contributions paid in error to the employee, and

(vi) if the inaccuracy relates to the information which was or which should have been given under paragraph 16 of Schedule 4A, the information specified in paragraph 17 of that Schedule if it has not already been provided;

(c) in sub-paragraph (8), after “adjustments required” insert “by sub-paragraph (7)(a)(iii) or (iiib)”.