# The Social Security (Contributions) (Amendment No. 5) Regulations 2011, Regulation 4: Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions


In Part 5 of Schedule 3 (certain non-cash vouchers to be disregarded as payments in kind), in paragraph 7—
(a) for sub-paragraph (1) substitute—
“(1) A qualifying childcare voucher, where an employee joined a scheme—
(a) before 6th April 2011;
(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
(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,
subject to the qualifications in sub-paragraphs (2) and (5).”; and
(b) omit sub-paragraph (1A).

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Source: https://www.legislation.gov.uk/uksi/2011/2700/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2011/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.