The FPS must include, in summary, all the information specified in the new Sch. A1 to the PAYE regulations (inserted by the Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (SI 2012/822)), para. 2–6, 8–15 and 18–20, including the information necessary to identify the employer and employee. The requirements specific to NICs, aimed at enabling the monthly or quarterly remittance to be reconciled to the amounts reported, may be summarised as follows:

the amount of earnings subject to NICs;

the amount of earnings subject to NICs in the year to date;

the number of earnings periods to which the payment relates;

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