{
  "url": "https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011/regulation-3.json",
  "legislation": "uksi/2011/1798",
  "legislation_title": "The Employer Supported Childcare (Relevant Earnings and Excluded Amounts) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/employer-supported-childcare-relevant-earnings-and-excluded-amounts-regulations-2011",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Relevant earnings",
  "text": "For the purposes of section 270B(1)(a) of ITEPA “relevant earnings” (in addition to salary, wages or fees as in section 270B(3)(a)) means—\n(a) guaranteed contractual bonuses;\n(b) contractual commission;\n(c) guaranteed overtime payments;\n(d) location or cost of living allowances;\n(e) shift allowances;\n(f) skills allowances;\n(g) retention and recruitment allowances; and\n(h) market rate supplements.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1798/regulation/3",
    "retrieved_at": "2026-10-29T02:00:52.331370+00:00"
  },
  "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."
}