Employers whose average monthly remittances are no more than £1,500 or who have reasonable grounds for believing that this will be the case, may pay quarterly on or before 19 July, 19 October, 19 January and 19 April (or 22 of each of those months when e-paying). The average monthly remittance is summarised by the formula:

(N + P + L + S) – (SP + CD)

where:

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