Basis of liability

Conditions

Commentary – Tax Reporter ¶1010-100 ; Tax Reporter ¶1010-125 ; Tax Reporter ¶1010-150

Exclusion by regulation

Commentary – Tax Reporter ¶1010-175

Generally

Commentary – Tax Reporter ¶1010-075

Internationally mobile employees

Commentary – Tax Reporter ¶1010-200

Person liable

Commentary – Tax Reporter ¶1010-225

Termination payments

Commentary – Tax Reporter ¶1010-185

Calculation

Fractional amounts

Legislation/Regulatory – SSCBA92 Sch. 1, para. 5

Generally

Legislation/Regulatory – SI 2001/1004 reg. 39

Cash equivalent

Legislation/Regulatory – SSCBA92 s. 10(4), (6)
HMRC Guidance – NIM15020

Combined collection of contributions with tax

Legislation/Regulatory – SSCBA92 Sch. 1, para. 6

Disabled employed earners

Legislation/Regulatory – SI 2001/1004 reg. 38

Enforcement

Commentary – Tax Reporter ¶1042-725 ; Tax Reporter ¶1042-750

General provision

Legislation/Regulatory – SSCBA92 s. 1(2)(b), 10
HMRC Guidance – ERSM170700 ; NIM13146 ; NIM14301 ; NIM14320 ; NIM14321 ; NIM14322 ; NIM15211 ; NIM15500 ; NIM15551 ; NIM15555 ; NIM16021 ; NIM16024 ; NIM16275 ; NIM16300 ; NIM16370 ; NIM16386

Generally

Commentary – Tax Reporter ¶1010-000
Case Law – Heaton (H.M. Inspector of Taxes) v. Bell

Liability

Generally

Legislation/Regulatory – SSCBA92 s. 1(6), 10

Third party provider of benefits

Legislation/Regulatory – CSPSSA2000 s. 75(3), (4) ; SSCBA92 s. 10ZA

Migrant workers

Commentary – Tax Reporter ¶1035-600

More than one employment

Legislation/Regulatory – SSCBA92 Sch. 1, para. 5

Non-cash vouchers provided by third parties

Legislation/Regulatory – CSPSSA2000 s. 75(3), (4) ; SSCBA92 s. 10ZB

Not properly paid

Legislation/Regulatory – SI 2001/1004 reg. 51

Paid in error

Legislation/Regulatory – SSCBA92 s. 19A

Payment

Cessation of business

Legislation/Regulatory – SI 2001/1004 reg. 73

Due date

Legislation/Regulatory – SI 2001/1004 reg. 71

Errors in

Commentary – Tax Reporter ¶1010-525

Failure by employer to pay

Legislation/Regulatory – SI 2001/1004 reg. 74

Failure to make payments on time, penalties

Legislation/Regulatory – SI 2001/1004 reg. 67B

Generally

Commentary – Tax Reporter ¶1010-425
Legislation/Regulatory – SI 2001/1004 reg. 70

Interest on late payments

Commentary – Tax Reporter ¶1010-775

Interest on overdue

Legislation/Regulatory – SI 2001/1004 reg. 76

Late or incorrect payment

Commentary – Tax Reporter ¶1010-425

Security for

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 83A

Special rules when business closed or transferred

Commentary – Tax Reporter ¶1010-425

Specified amount

Legislation/Regulatory – SI 2001/1004 reg. 75

Successions to business

Legislation/Regulatory – SI 2001/1004 reg. 72

Penalties

Generally

Commentary – Tax Reporter ¶1010-775

P11D and P11D(b) returns

Commentary – Tax Reporter ¶1010-800

Percentage

Legislation/Regulatory – SSCBA92 s. 10(5)

Prescribed general earnings, contributions not payable

Legislation/Regulatory – SI 2001/1004 reg. 40

Private use of cars, vans etc.

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. VIII, para. 7

Rates

Commentary – Tax Reporter ¶1010-325

Recording and reporting

Commentary – Tax Reporter ¶1010-525

Repayment

Commentary – Tax Reporter ¶1010-425

Retrospective tax legislation

Legislation/Regulatory – SSCBA92 s. 10ZC

Return of contributions paid in error

Generally

Legislation/Regulatory – SI 2001/1004 reg. 52, 55 ; SSCBA92 s. 19A

Two-year limit on refund

Legislation/Regulatory – SI 2001/1004 reg. 59

Returns

Legislation/Regulatory – SI 2001/1004 reg. 80 ; SSCBA92 Sch. 1, para. 6, 7, 7A, 7B

Security for payment

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 83A

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

Legislation/Regulatory – SI 2001/1004 reg. 83

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

Legislation/Regulatory – SI 2001/1004 reg. 36

Taxable value of benefits-in-kind

Commentary – Tax Reporter ¶1010-000
Case Law – Heaton (H.M. Inspector of Taxes) v. Bell

Third party benefits

Commentary – Tax Reporter ¶1010-900

Unpaid

– see Unpaid contributions