The Social Security (Contributions) Regulations 2001

Prescribed [F1general earnings] in respect of which Class 1A contributions not payableU.K.

40.—(1) Class 1A contributions shall not be payable in respect of the [F2general earnings] prescribed by paragraphs (2) to (7).

(2) The [F3general earnings] prescribed by this paragraph are [F4those] which are excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of the following provisions of Schedule 3—

F5(za). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a)in Part VI, [F6paragraphs 2(b), 3 to 5, 7, 10 and 11;]

[F7(ab)in Part 7, paragraph 12;]

(b)in Part VIII, paragraphs [F84 to 5] and 13;

(c)in Part IX, paragraphs [F93 to 7A]; and

(d)in Part X, paragraphs 5, [F109, 11 to 13 and 15].

(3) The [F3general earnings] prescribed by this paragraph are [F4those] which are payments which are not excluded from the calculation of a person’s earnings in respect of any employed earner’s employment by virtue of paragraph 1 of Part II of Schedule 3 (payments in kind), but which are so excluded by virtue of paragraph 3 of Part VIII of Schedule 3 (qualifying travelling expenses) or paragraph 9 of that Part (specific and distinct expenses).

F11(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(6A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) [F14The general earnings prescribed by this paragraph are so much of any general earnings as are not charged to income tax as employment income by virtue of;] any of the following extra-statutory concessions published by the Board as at 1st September 2000—

F15(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)A11 (residence in the United Kingdom: year of commencement or cessation of residence);

F17(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)A37 (tax treatment of directors’ fees received by partnerships and other companies);

(f)A56 (benefits in kind: tax treatment of accommodation in Scotland provided for employees);

F18(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(j). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(k). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(l). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(m). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(n). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18(o). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(p)A91 (living accommodation provided by reason of employment);

(q)A97 (Jobmatch programme).

Sub-paragraphs (b) and (q) do not apply to Northern Ireland and sub-paragraph (f) applies only to Scotland.

F12(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  •    

    (a)

       

    (b)

       

    (c)

       

    (d)

       

    (e)

       

    (f)

       

  • F19

  •    

F12(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Reg. 40(2)(za) omitted (with application in accordance with reg. 1(2) of the amending S.I.) by virtue of The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 (S.I. 2013/622), regs. 1, 33

F7Reg. 40(2)(ab) inserted (with effect in accordance with reg. 1 of the amending S.I.) by The Social Security (Contributions) (Amendment No. 2) Regulations 2005 (S.I. 2005/728), regs. 1, 3(2)