# The Social Security (Contributions) Amendment (No. 5) Regulations 1995, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Social Security (Contributions) Regulations 1979 to provide that—
(a) payments made by an employer up to certain limits to defray or contribute towards personal incidental expenses incurred by an employed earner when he stays away from home overnight in relation to an office or employment are to be excluded from the computation of that person’s earnings for the purposes of earnings-related contributions; and
(b) payments made by an employer to defray or contribute towards expenses incurred by an employed earner in respect of liability insurance cover and uninsured liabilities in relation to an office or employment are to be excluded from the computation of that person’s earnings for the purposes of earnings-related contributions.
These Regulations do not impose any costs on business.

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Source: https://www.legislation.gov.uk/uksi/1995/1570/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-1995/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.