Regulation 2 Amendment of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004)

(1)

The Social Security (Contributions) Regulations 2001^f1 shall be amended in accordance with paragraph (2), but subject to the saving in paragraph (3).

(2)

In Part 10 of Schedule 3 (miscellaneous sums disregarded in the computation of earnings), paragraph 12 (holiday pay) is revoked.

(3)

But paragraph 12 of Part 10 of Schedule 3 shall continue to have effect until the fifth anniversary of the commencement date in the case of holiday pay derived from an employed earner’s employment if—

(a)

the secondary contributor in relation to that employment is a person carrying on a business which includes construction operations; and

(b)

the employed earner was personally engaged in such operations at the time that entitlement to that pay accrued.

Annotations

Footnotes

f1: S.I. 2001/1004: there are amendments but none is relevant for present purposes.