{
  "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978",
  "json_url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978.json",
  "id": "uksi/1978/410",
  "title": "The Social Security (Contributions) (Special Annual Maximum) Regulations 1978",
  "short_title": "Social Security (Contributions) (Special Annual Maximum) 1978",
  "long_title": "The Regulations prescribe a special annual maximum of primary Class 1 contributions payable at the rate of 6.5 per cent in the year ending 5th April 1979 in respect of employment which is not contracted-out employment by earners who reach pensionable age (65 for men; 60 for women) in that year. The Regulations also make provision for the repayment of amounts paid in excess of the special maximum; and for disregarding such repayment for the purposes of the annual maximum of Class 4 and special Class 4 contributions.",
  "citation": "S.I. 1978/410",
  "type": "uksi",
  "year": "1978",
  "number": "410",
  "version": "current",
  "date": "1978-03-14",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Maximum amount of primary Class 1 contributions for earners attaining pensionable age in the year ending 5th April 1979 whose employment is not contracted-out employment",
      "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
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    {
      "title": "Printed copy",
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      "language": null,
      "date": "1978-03-30",
      "size": null,
      "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/pdf/uksi_19780410_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1978/410/pdfs/uksi_19780410_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/410",
    "retrieved_at": "2026-10-29T19:37:51.602069+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."
}