{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2023/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2023/note.json",
  "legislation": "uksi/2023/773",
  "legislation_title": "The Social Security (Contributions) (Amendment No. 5) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2023",
  "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) to provide that Horizon Shortfall Scheme top-up payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.\nHorizon Shortfall Scheme top-up payments are made by Post Office Limited to persons who were adversely affected by accounting shortfalls related to the Horizon system for the purpose of topping-up that compensation payment to account for sums lost to tax.\nA Tax Information and Impact Note has not been prepared for this instrument because it contains no substantive changes to NICs policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/773/note",
    "retrieved_at": "2026-10-28T21:42:57.083687+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."
}