{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011/regulation-4.json",
  "legislation": "uksi/2011/2700",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions",
  "text": "In Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), in paragraph 7—\n(a) for sub-paragraph (1) substitute—\n“(1) A qualifying childcare voucher, where an employee joined a scheme—\n(a) before 6th April 2011;\n(b) before 6th April 2011 but ceased to be employed by the employer and was subsequently re-employed by the employer and re-joined the scheme before 6th April 2011; or\n(c) before 6th April 2011 and there was a continuous period of 52 weeks ending before 6th April 2011 throughout which vouchers were not being provided for the employee under the scheme,\nsubject to the qualifications in sub-paragraphs (2) and (5).”; and\n(b) omit sub-paragraph (1A).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2700/regulation/4",
    "retrieved_at": "2026-10-29T01:50:42.472787+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."
}