The Social Security (Contributions) (Amendment No. 4) Regulations 2009
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I.2001/1004; “the Contributions Regulations”) to provide for mandatory electronic communication of the return and accompanying information required by paragraph 22 of Schedule 4 (return by employer at the end of year) to the Contributions Regulations (“the return”). It is already mandatory for employers employing 50 or more employees to deliver these returns by an approved method of mandatory electronic communications, this is now extended to all employers.