{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-41",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-41.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/41",
  "kind": "regulation",
  "number": "41",
  "heading": "Calculation of Class 1B contributions",
  "text": "Where a person is liable to pay a Class 1B contribution in accordance with section 10A of the Act (Class 1B contributions) , the amount of that contribution shall be calculated to the nearest penny, and any amount of a half penny or less shall be disregarded.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Section 10A was inserted by section 53 of the Social Security Act 1998 and amended by paragraph 11 of Schedule 3 to the Transfer Act and section 77 of the Welfare Reform Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/41",
    "retrieved_at": "2026-10-29T07:54:35.441483+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."
}