Social Security

Make a number of amendments to the Social Security (Contributions) Regulations 2001, SI 2001/1004 as follows:

• makes amendments in relation to penalties in respect of Class 1, 1A, and 1B National Insurance contributions (NICs);
• changes the arrangements under which employers are required to make electronic payments;
• makes some corrections, in particular in relation to an error made in previous amendments which extended mandatory e-filing of end of year returns to all employers; and
• removes the requirement for an employer to give a certificate (Form P60) to an employee who was not in the employer’s employment on the last day of the tax year.