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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.

Regulation 1 provides for the citation, commencement and effect of these Regulations.

Regulation 2 increases the financial limit above which earnings paid to employees in connection with their undertaking full-time education do not qualify to be disregarded in calculating earnings for the purpose of earnings-related contributions.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.