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The Social Security (Contributions) Regulations 2001
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Changes over time for: Paragraph 9
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The Social Security (Contributions) Regulations 2001, Paragraph 9 is up to date with all changes known to be in force on or before 26 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 Part VIII Paragraph 9:
- 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)
Specific and distinct payments of, or towards, expenses actually incurredU.K.
9.— [F1(1)] For the avoidance of doubt, [F2there] shall be disregarded any specific and distinct payment of, or contribution towards, expenses which an employed earner actually incurs in carrying out his employment.
[F3This is subject to the following [F4qualifications].]
[F5(2) Sub-paragraph (1) does not authorise the disregard of any amount by way of relevant motoring expenditure, within the meaning of paragraph (3) of regulation 22A—
(a)in excess of that permitted by the formula in paragraph (4) of that regulation; or
(b)so far as it is paid pursuant to optional remuneration arrangements.]
[F6(3) Sub-paragraph (1) does not authorise the disregard of any amount which—
(a)falls within paragraphs (12) or (13) of regulation 22; or
(b)is 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. 08 para. 9: Sch. 3 Pt. 8 para. 9 renumbered as Sch. 3 Pt. 8 para. 9(1) (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(a)
F2Word in Sch. 3 Pt. VIII para. 9(1) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(7)(a)(i)
F3Words in Sch. 3 para. 9(1) added (6.4.2002) by Social Security (Contributions) (Amendment No.2) Regulations 2002 (S.I. 2002/307), regs. 1(1), 7(3)(b)
F4Word in Sch. 3 Pt. VIII para. 9(1) substituted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(7)(a)(ii)
F5Sch. 3 Pt. VIII para. 9(2) substituted (6.4.2018) by The Social Security (Contributions) (Amendment) Regulations 2018 (S.I. 2018/120), regs. 1, 6(5)
F6Sch. 3 Pt. VIII para. 9(3) inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(7)(b)
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