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The Social Security (Contributions) (Amendment No. 5) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 2700
- Regulation 4
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Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
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4. In Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), in paragraph 7—
(a)for sub-paragraph (1) substitute—
“(1) A qualifying childcare voucher, where an employee joined a scheme—
(a)before 6th April 2011;
(b)before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme before 6th April 2011; or
(c)before 6th April 2011 and there was a continuous period of 52 weeks ending before 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,
subject to the qualifications in sub-paragraphs (2) and (5).”; and
(b)omit sub-paragraph (1A).
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