Social Security (Contributions) (Amendment) Regulations 2011 come into force

Implementation date: 28 February 2011

The Regulations prescribe that certain expenses paid to a member of the House of Commons or other elected representatives, and payment of the registration fee under the Protecting Vulnerable Groups Scheme in Scotland by an employer on an employee's behalf, are disregarded when establishing liability for national insurance contributions. The Regulations can be viewed on the UK legislation website.