2008 No. 1431

Social Security

The Social Security (Contributions) (Amendment No. 4) Regulations 2008

Made

Laid before Parliament

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2) and (3) and 175(1A), (4) and (5) of the Social Security Contributions and Benefits Act 19921 and now exercisable by them.

The Secretary of State concurs in the making of these Regulations.

Citation and commencement1

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2008 and shall come into force on 1st July 2008.

Amendment of the Social Security (Contributions) Regulations 20012

1

The Social Security (Contributions) Regulations 20012 are amended as follows.

2

In Part 10 of Schedule 3 (miscellaneous payments disregarded in the computation of employed earner’s earnings)—

a

in paragraph 13 for “2 to 19” substitute “2 to 20”; and

b

add the following paragraph at the end—

Up-Front Childcare Fund payments20

Any Up-Front Childcare Fund payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 19734.

This paragraph does not apply to Northern Ireland.

Dave WattsFrank RoyTwo of the Lords Commissioners of Her Majesty’s Treasury

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions

Mike O’BrienMinister of StateDepartment for Work and Pensions
EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004), Schedule 3 of which allows certain payments to be disregarded in the computation of earnings for the purpose of establishing liability for earnings-related national insurance contributions. These Regulations provide such a disregard in Great Britain in respect of any Up-Front Childcare Fund payment.

A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.