keep The Social Security (Contributions) (Amendment No. 2) Regulations 2008
Amends the Social Security (Contributions) Regulations 2001 to insert additional categories of payments into Schedule 3 that are disregarded when computing employed earners' earnings for SS contribution purposes. Adds van fuel (section 160 ITEPA 2003), HM Forces' Council Tax Relief, and In-Work Emergency Discretion/Fund payments to the list of exempt payments.
These provisions clarify which specific payments fall outside the scope of 'earnings' for Social Security contribution calculations. Without such amendments, ambiguity would arise about contribution liability on van fuel benefits and emergency fund payments, creating compliance uncertainty. The disregarded sums represent either already-taxed benefits (van fuel under ITEPA 2003) or means-tested emergency assistance where imposing SS contributions would reduce the intended benefit. The amendments are narrow, targeted, and remove rather than create regulatory burden.