# The Social Security (Contributions) Regulations 2001, Regulation 22B: Amounts to be treated as earnings: Part 7A of ITEPA 2003

Extent: E+W+S+N.I.

(1) For the purposes of section 3 of the Act (earnings), the amount specified in paragraph (2) shall be treated as remuneration derived from an employed earner’s employment.
(2) The amount is the amount which counts as employment income of the employed earner by virtue of Chapter 2 of Part 7A of ITEPA 2003.This paragraph is subject to paragraphs (3) and (3A).
(3) Paragraph (2) does not apply if the relevant step which gives rise to the amount which counts as employment income by virtue of Chapter 2 of Part 7A of ITEPA 2003 would otherwise give rise to earnings for the purposes of the Act.
(3A) Paragraph (2) does not apply if—
(a) the amount would count as employment income by virtue of Part 7A ITEPA 2003 by reason of a relevant step within paragraph 1 or 1A of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017, and
(b) the secondary contributor in relation to that amount would have been a person treated as a secondary contributor by virtue of regulation 5(1) of, and any of sub-paragraphs (a) to (f) of paragraph 9 of Column (B) of Schedule 3 (employments in respect of which persons are treated as secondary class 1 contributors) to, the Social Security (Categorisation of Earners) Regulations 1978.
(4) In paragraphs (3) and (3A) “relevant step” means a relevant step for the purposes of Part 7A of ITEPA 2003.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/regulation/22B (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-22B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.