These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004). In particular Schedule 3 to those Regulations 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 payment of Better off in Work Credit.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.