{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2014/section-15",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2014/section-15.json",
  "legislation": "ukpga/2014/7",
  "legislation_title": "National Insurance Contributions Act 2014",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2014",
  "path": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Office holders who receive “earnings” to be employed earners",
  "text": "(1) In section 2(1)(a) of SSCBA 1992 (definition of “employed earner”), omit “general”.\n(2) In section 2(1)(a) of SSCB(NI)A 1992 (definition of “employed earner”), omit “general”.\n(3) Schedule 2 makes provision that is consequential upon office holders in receipt of “earnings” (as opposed to “general earnings”) being employed earners.\n(4) The amendments made by this section and Schedule 2 come into force at the end of the period of 2 months beginning with the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 15 wholly in force at 13.5.2014; s. 15 in force at Royal Assent but the amendments made by this section come into force at 13.5.2014, see s. 15(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/7/section/15",
    "retrieved_at": "2026-10-29T09:07:47.990329+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."
}