{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1992/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1992/note.json",
  "legislation": "uksi/1992/669",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 5) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Social Security (Contributions) Regulations 1979 (“the principal Regulations”).\nRegulation 3 amends regulation 37 of the principal Regulations (reallocation of contributions for benefit purposes), to provide that where an employed earner’s employment commences in one tax year and the first payment of earnings from that employment is made in the following tax year, the employed earner may apply to the Secretary of State to have the contributions paid in respect of the first payment of earnings treated as paid in respect of the tax year in which the employment commenced.\nRegulation 4 amends regulation 38 of the principal Regulations (treatment of late paid contributions for the purpose of entitlement to contributory benefits). Regulation 4(4) substitutes paragraphs (7) and (8) for regulation 38(7), which makes provision for determining whether the contribution condition for a maternity allowance is satisfied.\nThe substituted paragraph (7) provides for a contribution to be treated as paid on the due date if it is paid before the beginning of the period which would be the maternity allowance period in relation to the claimant, where that period would begin 6 weeks or more before the expected week of confinement; or, where that period would begin less than 6 weeks before the expected week of confinement, if it is paid before the beginning of the 6th week before the expected week of confinement. Paragraph (8) provides for the interpretation of paragraph (7).\nRegulations 2 and 4(2) and (3) make minor consequential amendments to regulations 1(2) (interpretation) and 38(2) and (5), respectively, of the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/669/note",
    "retrieved_at": "2026-10-29T14:25:27.211587+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."
}