{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-1A",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-1A.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "schedule/3/paragraph/1A",
  "kind": "paragraph",
  "number": "1A",
  "heading": null,
  "text": "For the purposes of this paragraph none of the following amounts are to be disregarded in the calculation of an employed earner’s earnings—\n(a) any amount paid or reimbursed pursuant to relevant salary sacrifice arrangements as provided for in section 289A(5);\n(b) any amount paid or reimbursed to an employed earner which falls within regulation 22(13); and\n(c) any amount paid to an employed earner in respect of anticipated expenses that have yet to be incurred (whether or not such expenses are actually incurred after the payment is made).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 Pt. VIII para. 1A inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/paragraph/1A",
    "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."
}