# The Social Security (Contributions) Regulations 2001, Paragraph 12: Holiday pay

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

A payment in respect of a period of holiday entitlement where—
(a) the sum paid is derived directly or indirectly from a fund—
(i) to which more than one secondary contributor contributes, and
(ii) the management and control of which are not vested in those secondary contributors; or
(b) the person making the payment is entitled to be reimbursed from such a fund.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/X/paragraph/12 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.