Returns · Social Security Code
Aggregator's final return of contribution (Form XXI)
- Every year, by the 31st of October
- Aggregator
- Not yet payable
What to do
After the audited accounts for the previous financial year are final, submit a final return in Form XXI showing the provisional contribution paid and any outstanding contribution rule 49(3)(b).
Who it applies to
Aggregators liable to pay the contribution s. 114(4).
In the checklist: Gig and platform workers (Code on Social Security Chapter IX).
When
By 31st October of the year in which the contribution is payable rule 49(3)(b).
Not yet payable. This starts only when the Central Government issues the notification that s. 114 requires, and none of the notifications in this library does so yet. It is left out of the compliance calendar until then.
How
Claim any excess contribution in the same Form XXI; the designated authority refunds it electronically within ninety days of receiving the claim rule 49(3)(c).
Forms
- Form XXI of the SS (Central) Rules · official PDF, p. 231
Forms lose their layout when extracted; use the official PDF to fill them in.