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(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).
Regulation 1 provides for the citation and commencement of these Regulations.
Regulation 2 amends paragraph 7(3) of Part 5 of Schedule 3 to the 2001 Regulations by increasing the maximum value of E from £50 to £55. The effect is to increase the maximum value of childcare vouchers which may be disregarded in computing an earner’s earnings for the purposes of Class 1 National Insurance contributions.
These Regulations do not impose new costs on business.
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