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The Social Security (Contributions) Regulations 2001
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Changes to legislation:
The Social Security (Contributions) Regulations 2001, Paragraph 1A is up to date with all changes known to be in force on or before 19 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 3 Paragraph 1A:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
Changes and effects yet to be applied to the whole Instrument associated Parts and Chapters:
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
[F11A. For the purposes of this paragraph none of the following amounts are to be disregarded in the calculation of an employed earner’s earnings—U.K.
(a)any amount paid or reimbursed pursuant to relevant salary sacrifice arrangements as provided for in section 289A(5);
(b)any amount paid or reimbursed to an employed earner which falls within regulation 22(13); and
(c)any amount paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).]
Textual Amendments
F1Sch. 3 Pt. VIII para. 1A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(2)
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