{
  "url": "https://openlegislation.uk/social-security-act-1975/schedule-1/paragraph-4",
  "json_url": "https://openlegislation.uk/social-security-act-1975/schedule-1/paragraph-4.json",
  "legislation": "ukpga/1975/14",
  "legislation_title": "Social Security Act 1975",
  "legislation_url": "https://openlegislation.uk/social-security-act-1975",
  "path": "schedule/1/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Regulations may, in relation to Class 1 contributions, make provision—\n(a) for calculating the amounts payable according to a prescribed scale or otherwise adjusting them so as to avoid fractional amounts or otherwise facilitate computation ;\n(b) for requiring that the liability in respect of a payment made in a tax week, in so far as the liability depends on any conditions as to a person's age or retirement, shall be determined as at the beginning of the week or as at the end of it;\n(c) for securing that liability is not avoided or reduced by a person following in the payment of earnings any practice which is abnormal for the employment in respect of which the earnings are paid ; and\n(d) without prejudice to the foregoing sub-paragraph, for enabling the Secretary of State, where he is satisfied as to tne existence of any practice in respect of the payment of earnings whereby the incidence of Class 1 contributions is avoided or reduced by means of irregular or unequal payments, to give directions for securing that such contributions are payable as if that practice were not followed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/14/schedule/1/paragraph/4",
    "retrieved_at": "2026-10-29T10:40:38.067895+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."
}