DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS

Related Commentary  

6(1)  Every employer, on making during any year to any employee any payment of earnings in respect of which earnings-related contributions are payable, or are treated as payable–

(a)shall, if he has not already done so, prepare a deductions working sheet for that employee, and

(b)may deduct earnings-related contributions in accordance with this Schedule.

6(1A)  Where a liability to pay retrospective contributions has arisen in respect of an employee, an employer shall amend the relevant deductions working sheet or where necessary prepare one in respect of that employee.

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