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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004). They provide for payments made under the Employment Retention and Advancement Scheme and payments by way of Incapacity Benefit Return to Work Credit to be disregarded when calculating a person’s earnings for the purposes of determining Class 1 National Insurance Contributions liability.

Regulation 1 provides for the citation and commencement of the Regulations.

Regulation 2 amends the 2001 Regulations, adding paragraphs 8 and 9 in Part 7 of Schedule 3 to those Regulations. It also makes an amendment to paragraph 1 of that Part reflecting the fact that the amendments made by these Regulations do not extend to Northern Ireland.