The Social Security (Contributions) (Amendment No.3) Regulations 2013

• Citation: S.I. 2013/1907
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No.3) Regulations 2013 and come into force on 1st September 2013.

Section 2 Amendment of the Social Security (Contributions) Regulations 2001

The Social Security (Contributions) Regulations 2001 are amended as follows.

Section 3 Amount to be treated as earnings

In regulation 22 (amounts to be treated as earnings)—

(a) in paragraph (1) for “(10)” substitute “(11)”; and

(b) after paragraph (10) insert—

(11) The amount specified in this paragraph is the amount treated as earnings from the employment by virtue of section 226A of ITEPA 2003 (amount treated as earnings) .

Section 4 Certain payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

In Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions)—

(a) in Part 8 (travelling, relocation and expenses and allowances of the employment) after 16(c) insert—

(ca) section 293B (UK travel expenses of other elected representatives) ;

(b) in Part 10 (miscellaneous and supplemental) after paragraph 23 (fees relating to the Disclosure and Barring Service) insert —

Advice relating to proposed employee shareholder agreements

(24)

(1) A payment, or reimbursement, in accordance with section 205A(7) of the Employment Rights Act 1996 (employee shareholder status) , of any reasonable costs in obtaining relevant advice.

(2) “Relevant advice” has the same meaning as section 326B(2) of ITEPA 2003 (advice relating to proposed employee shareholder agreements) .