{
  "url": "https://openlegislation.uk/social-security-earnings-factor-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/social-security-earnings-factor-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/608",
  "legislation_title": "The Social Security (Earnings Factor) Amendment Regulations 2003",
  "legislation_url": "https://openlegislation.uk/social-security-earnings-factor-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Social Security (Earnings Factor) Regulations 1979 (S.I.1979/676).\nIn particular, regulation 2 substitutes two of the definitions in Schedule 1 to those Regulations. It substitutes the definition of “Class 1 contributions” to ensure that earnings factors are only derived from earnings up to the upper earnings limit and also the definition of “contracted-out contributions” so as to correspond with the new definition of “Class 1 contributions”. It also amends the definition of “the standard level” in that Schedule consequential upon the new definition of “Class 1 contributions”.\nRegulation 3 disapplies the amendments in regulation 2 for the purpose of ascertaining a person’s earnings factors in respect of the 2002-3 tax year and any preceding tax year.\nThese Regulations do not impose any costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/608/note",
    "retrieved_at": "2026-10-29T06:29:57.228067+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."
}