# The Social Security (Contributions) (Amendment No.3) Regulations 2013 S.I. 2013/1907 · made 30 July 2013 These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”). Made under: Social Security Contributions and Benefits Act 1992 (Section 3, Section 4); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 3, Section 4) PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-no3-regulations-2013/pdf/uksi_20131907_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-no3-regulations-2013/pdf/uksiem_20131907_en.pdf ## Introductory text Social Security Made 30th July 2013 Laid before Parliament 31st July 2013 Coming into force 1st September 2013 The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2), (3) and 4(6) of the Social Security Contributions and Benefits Act 1992 and sections 3(2), (3) and 4(6) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Social Development concur with the making of these Regulations. ## 1 Citation and commencement These Regulations may be cited as the Social Security (Contributions) (Amendment No.3) Regulations 2013 and come into force on 1st September 2013. ## 2 Amendment of the Social Security (Contributions) Regulations 2001 The Social Security (Contributions) Regulations 2001 are amended as follows. ## 3 Amount to be treated as earnings In regulation 22 (amounts to be treated as earnings)— (a) in paragraph (1) for “(10)” substitute “(11)”; and (b) after paragraph (10) insert— “(11) The amount specified in this paragraph is the amount treated as earnings from the employment by virtue of section 226A of ITEPA 2003 (amount treated as earnings).”. ## 4 Certain payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions In Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)— (a) in Part 8 (travelling, relocation and expenses and allowances of the employment) after 16(c) insert— “(ca) section 293B (UK travel expenses of other elected representatives);”; and (b) in Part 10 (miscellaneous and supplemental) after paragraph 23 (fees relating to the Disclosure and Barring Service) insert — “Advice relating to proposed employee shareholder agreements 24. (1) A payment, or reimbursement, in accordance with section 205A(7) of the Employment Rights Act 1996 (employee shareholder status), of any reasonable costs in obtaining relevant advice. (2) “Relevant advice” has the same meaning as section 326B(2) of ITEPA 2003 (advice relating to proposed employee shareholder agreements).”. ## Signature Mark Lancaster Robert Goodwill Two of the Lords Commissioners of Her Majesty’s Treasury 30th July 2013 The Secretary of State concurs. Signed by authority of the Secretary of State for Work and Pensions. Steve Webb Minister of State Department for Work and Pensions 18th July 2013 The Department for Social Development concurs. Sealed with the Official Seal of the Department for Social Development on 17th July 2013 L.S. Anne McCleary A senior officer of the Department for Social Development ## Explanatory note (This note is not part of the Regulations) These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the principal Regulations”). The principal Regulations make provision, amongst other things, for amounts which would not otherwise be earnings for the purpose of National Insurance Contributions to be treated as earnings. Regulation 3 amends regulation 22 of the principal Regulations to ensure that contributions are payable on the amount treated as earnings for the purposes of income tax in relation to the receipt of shares as part of the new Employee Shareholder employment relationship. Regulation 4 amends Schedule 3 to the principal Regulations. Schedule 3 makes provisions for certain payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions. Regulation 4(a) inserts a new paragraph 16(ca) into Part 8 of Schedule 3 to the principal Regulations to ensure there is no liability to National Insurance contributions in respect of the UK travel expenses of elected officials. Regulation 4(b) inserts a new paragraph 23 into Part 10 of Schedule 3 to the principal Regulations to ensure there is no liability to National Insurance contributions in respect of the reimbursement of reasonable legal costs associated with obtaining the advice required to be able to enter into the agreement. A Tax Information and Impact Note covering regulations 3 and 4(b) of this instrument was published on 4th June 2013 alongside an Amendment to the Finance Bill 2013 and is available on HM Government website https://www.gov.uk/government/publications/finance-bill-2013. It remains an accurate summary of the impacts that apply to this instrument. A Tax Information and Impact Note covering regulation 4(a) of this instrument was published on 11th December 2012 alongside the draft Finance Bill 2013 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument. --- Source: https://www.legislation.gov.uk/uksi/2013/1907 (the official version) Page: https://openlegislation.uk/social-security-contributions-amendment-no3-regulations-2013 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.