Basis of liability

Conditions

Exclusion by regulation

Generally

Internationally mobile employees

Person liable

Termination payments

Calculation

Fractional amounts

Generally

Cash equivalent

Combined collection of contributions with tax

Disabled employed earners

Enforcement

General provision

Generally

Liability

Generally

Third party provider of benefits

Migrant workers

More than one employment

Non-cash vouchers provided by third parties

Not properly paid

Paid in error

Payment

Cessation of business

Due date

Errors in

Failure by employer to pay

Failure to make payments on time, penalties

Generally

Interest on late payments

Interest on overdue

Late or incorrect payment

Security for

Special rules when business closed or transferred

Specified amount

Successions to business

Penalties

Generally

P11D and P11D(b) returns

Percentage

Prescribed general earnings, contributions not payable

Private use of cars, vans etc.

Rates

Recording and reporting

Repayment

Retrospective tax legislation

Return of contributions paid in error

Generally

Two-year limit on refund

Returns

Security for payment

Set-off, amounts falling to be repaid against earnings-related contributions

Something provided/made available by reason of two or more employments or two or more earners

Taxable value of benefits-in-kind

Third party benefits

Unpaid