{
  "url": "https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-1996/note",
  "json_url": "https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-1996/note.json",
  "legislation": "uksi/1996/2477",
  "legislation_title": "The Social Security (Contracting-out and Qualifying Earnings Factor) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations modify the application of section 44(5) of the Social Security Contributions and Benefits Act 1992 (Category A retirement pension) in relation to an earner who has earnings in a tax year beginning on or after 6th April 1997, part of which are in respect of contracted-out employment and part of which are not, or an earner in respect of whom minimum contributions are paid for part of a tax year.\nRegulation 2 modifies the calculation of the qualifying earnings factor in relation to such a tax year so that entitlement to additional pension is not affected.\nThese Regulations do not impose any costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2477/note",
    "retrieved_at": "2026-10-29T12:34:52.308180+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."
}