22 Aggregation of relevant emoluments in non-cumulative cases

(1) Where, under these Regulations, USC is deductible by an employer otherwise than in accordance with Regulation 15, 17 or 21, the amount of USC to be deducted in any week in respect of an employee shall be calculated—

(a) by reference to the relevant emoluments paid to or on behalf of the employee in that week,

(b) by reference to the rate cut-off points on the certificate of rate cut-off points held by the employer in respect of that employee, and

(c) without regard to any cumulative relevant emoluments, cumulative rate cut-off points or cumulative USC in respect of the USC year in which the relevant emoluments are paid.

(2) The employer shall record the following particulars in relation to every payment of relevant emoluments referred to in paragraph (1)(a):

(a) the date of payment;

(b) the amount of relevant emoluments;

(c) the rate at which USC was deducted;

(d) the amount of USC deducted on making the payment.