The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 No. 622

PART 4 Other provisions relating to Class 1, 1A, 2 and 3 contributions

Amendment of the Social Security (Contributions) Regulations 2001

40.  In Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)—

(a) in Part 5 (certain non-cash vouchers to be disregarded as payments in kind)—

(i) omit paragraph 6A; and

(ii) in paragraph 7A(4)(a) for “£22” substitute “£25”.

(b) in Part 6 (pensions and pensions contributions) after paragraph 10 insert—

“Armed forces early departure scheme payments

10A.   A payment under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437).”.