20. USC paid by employer to or for benefit of employee

Where an employer makes a payment to or for the benefit of an employee in respect of the employee's USC, the amount of the relevant emoluments which the employer pays to or on behalf of the employee shall be deemed for the purposes of deduction and repayment of USC under these Regulations to be such an amount as will include the amount assessable on the employee in respect of the payment made by the employer in respect of the employee's USC.