Social Security (Contributions) (Amendment No.4) Regulations 2010 come into force
Implementation date: 6 April 2010
The Regulations make amendments in relation to penalties in respect of Class 1, 1A and 1B national insurance contributions. The Regulations also change the arrangements for employers making electronic payments and prescribe that an employer need not give a form P60 to an employee who was not in the employer’s employment on the last day of the tax year. The Regulations can be viewed on the OPSI website.