{
  "url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978/note.json",
  "legislation": "uksi/1978/410",
  "legislation_title": "The Social Security (Contributions) (Special Annual Maximum) Regulations 1978",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-special-annual-maximum-regulations-1978",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/410/note",
    "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."
}