The net amount, that is the amounts actually deducted for the income tax month (ie 6th–5th) on account of Class 1 contributions, plus under-deductions for earlier periods, and less recoupments by the employer of:
- Ìý
(a)ÌýÌýÌýÌý over-deductions for earlier periods (E8.908);
- Ìý
(b)ÌýÌýÌýÌý statutory maternity pay;
- Ìý
(c)ÌýÌýÌýÌý statutory paternity pay;
- Ìý
(d)ÌýÌýÌýÌý statutory adoption pay;
- Ìý
(e)ÌýÌýÌýÌý statutory shared parental pay; and
- Ìý
(f)ÌýÌýÌýÌý employment allowance (E8.265A),
must be received by HMRC within 14 days after the end of that month (ie by the 19th day of the second month, so that contributions for the period 6 April to 5 May must be received by 19 May)1
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Web page updated on 17 Mar 2025 13:28