PAYMENT OF EARNINGS-RELATED CONTRIBUTIONS MONTHLY BY EMPLOYER

Related Commentary  

10(1)  Subject to sub-paragraph (1A) and paragraph 11 and 15(8), the employer shall pay the amount specified in sub-paragraph (2) to the Inland Revenue within 14 days or, if payment is made by an approved method of electronic communications in respect of earnings paid after 5th April 2004, within 17 days of the end of every tax month.

10(1A)  This paragraph does not apply in respect of amounts of retrospective earnings.