# The Social Security (Contributions) Regulations 2001, Paragraph 1: Certain payments in kind to be disregarded


A payment in kind, or by way of the provision of services, board and lodging or other facilities is to be disregarded in the calculation of earnings.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/II/paragraph/1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-II/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.