# The Social Security (Contracting-out and Qualifying Earnings Factor) Regulations 1996, Note: Explanatory note


(This note is not part of the Regulations)
These 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.
Regulation 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.
These Regulations do not impose any costs on business.

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Source: https://www.legislation.gov.uk/uksi/1996/2477/note (the official version)
Page: https://openlegislation.uk/social-security-contracting-out-and-qualifying-earnings-factor-regulations-1996/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.