{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2001/regulation-5",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2001/regulation-5.json",
  "legislation": "uksi/2001/596",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2001",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the principal Regulations",
  "text": "For regulation 18 (calculation of earnings) substitute—\n“Calculation of earnings for the purpose of earnings-related contributions\n18 For the purpose of determining the amount of earnings-related contributions, the amount of a person’s earnings from employed earner’s employment shall be calculated on the basis of his gross earnings from the employment or employments in question.\nThis is subject to the provisions of Schedule 1ZB (calculation of earnings for the purposes of earnings-related contributions in particular cases) and Schedule 1ZC to these Regulations (payments to be disregarded in the calculation of earnings).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/596/regulation/5",
    "retrieved_at": "2026-10-29T08:00:54.414501+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."
}