{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026/note.json",
  "legislation": "uksi/2026/343",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“SSCR”).\nRegulation 2 inserts paragraphs 8C and 8D into Part 8 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) to the SSCR, providing an exemption from earnings for certain accommodation, supplies and services and flu vaccinations.\nA Tax Information and Impact Note covering these Regulations was published on 26th November 2025 and is available on the website https://www.gov.uk/government/publications/the-expansion-of-workplace-benefits-relief. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/343/note",
    "retrieved_at": "2026-10-28T21:03:32.746258+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."
}