# The Social Security (Contracting-out and Qualifying Earnings Factor and Revision of Relevant Pensions) Regulations 2000, Regulation 2: Modification of the application of section 44(5A) of the 1992 Act


(1) Where, by virtue of subsection (1) of section 48A of the 1993 Act, section 44(6) of the 1992 Act has effect for the tax year 2000–01 or any later tax year, in relation to some but not all of the earnings of an earner, the application of section 44(5A) of the 1992 Act is modified for that year in accordance with this regulation.
(2) In a case where the year is one in which the amount of a Class 1 contribution in respect of the earnings paid to or for the benefit of an earner in a tax week was reduced under section 41 (as it then had effect) or 42A of the 1993 Act (reduced rates of Class 1 contributions for earners in contracted-out employment) section 44(5A) of the 1992 Act is modified so that the qualifying earnings factor for the purposes of paragraph (a) of that section shall be calculated by applying the formula—
L×(52-N)where—L is the weekly lower earnings limit for that year; and
N is the number of tax weeks in that year in which a Class 1 contribution for the earner was reduced in accordance with sections 41 (as it then had effect) or 42A of the 1993 Act.
(3) In a case where the year is one in which an amount is paid in respect of an earner under section 45(1) of the 1993 Act (minimum contributions towards appropriate personal pension schemes) section 44(5A) of the 1992 Act is modified so that the qualifying earnings factor for the purposes of paragraph (a) of that section shall be zero.

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Source: https://www.legislation.gov.uk/uksi/2000/2736/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-and-revision-of-relevant-pensions-regulations-2000/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.