{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2015/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2015/note.json",
  "legislation": "uksi/2015/543",
  "legislation_title": "The Social Security (Contributions) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-regulations-2015",
  "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) (“the Contributions Regulations”). The Contributions Regulations set out how to calculate an individual’s earnings for the purpose of earnings-related National Insurance contributions. Schedule 3 provides for certain payments to be disregarded for these purposes.\nRegulation 4 adds a new paragraph 12 to Part 6 of Schedule 3 to the Contributions Regulations, which provides that any payment which is exempt from income tax under section 308B of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) will also be disregarded for these purposes. This means that an employer will not be liable to pay earnings-related National Insurance contributions in respect of payments for, or reimbursements of, the cost of advice about the conversion or transfer of a pension scheme which they are required to provide under the Pension Schemes Act 2015 (c. 8).\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/543/note",
    "retrieved_at": "2026-10-28T23:44:22.962429+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."
}