# The Social Security (Contributions) Regulations 2001, Paragraph 12C: Information about payments to the employee, etc

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

The value of any amount which is not subject to tax or national insurance contributions paid to the employee at the same time as the payment.

---
Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/12C (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.