{
  "url": "https://openlegislation.uk/draft-employment-allowance-care-and-support-workers-regulations-2015",
  "json_url": "https://openlegislation.uk/draft-employment-allowance-care-and-support-workers-regulations-2015.json",
  "id": "ukdsi/2015/9780111127407",
  "title": "The Employment Allowance (Care and Support Workers) Regulations 2015",
  "short_title": "Employment Allowance (Care and Support Workers) 2015",
  "long_title": "These Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Section 1 of the Act allows an employer to claim an employment allowance of up to £2,000 towards their liability to pay secondary Class 1 National Insurance Contributions. Section 2(3) of the Act provides that liabilities are excluded from the scope of an employment allowance if they are incurred in respect of an employee who is employed (wholly or partly) for purposes connected with the employer’s personal, family or household affairs.",
  "citation": "Draft 2015, ISBN 9780111127407",
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      "kind": "regulation",
      "number": "2",
      "heading": "Amendment to the National Insurance Contributions Act 2014",
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      "status": null,
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      "title": "National Insurance Contributions Act 2014",
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    }
  ],
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  "provenance": {
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    "retrieved_at": "2026-10-30T15:10:33.588712+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}