{
  "url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-22",
  "json_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/paragraph-22.json",
  "legislation": "ssi/2007/165",
  "legislation_title": "The Registered Social Landlords Accounting Requirements (Scotland) Order 2007",
  "legislation_url": "https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007",
  "path": "schedule/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Employees",
  "text": "In paragraph 21–\n(a) “social security costs” means any contributions by the registered social landlord to any state social security or pension scheme, fund or arrangement; and\n(b) “pension costs” includes any costs incurred by the registered social landlord in respect of any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the registered social landlord, any sums set aside for the future payment of pensions directly by the registered social landlord to current or former employees and any pensions paid directly to such persons without having first been set aside.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/165/schedule/paragraph/22",
    "retrieved_at": "2026-10-28T22:14:37.316404+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."
}