These Regulations may be cited as the Social Security (Contributions) (Amendment No 4) Regulations 2008 and shall come into force on 1st July 2008.

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

(2)    In Part 10 of Schedule 3 (miscellaneous payments disregarded in the computation of employed earner's earnings)—

(a)    in paragraph 1 for “2 to 19” substitute “2 to 20”; and

(b)    add the following paragraph at the end—

“Up-Front Childcare Fund payments

Any Up-Front Childcare Fund payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973.

This paragraph does not apply to Northern Ireland.”

Dave Watts

Frank Roy

Two of the Lords Commissioners of Her Majesty's Treasury

5th June 2008

The Secretary of State concurs

Signed by authority of the Secretary of State for Work and Pensions

Mike O'Brien

Minister of State

Department for Work and Pensions

4th June 2008

These Regulations amend the Social Security (Contributions) Regulations 2001 (SI2001/1004), Schedule 3 of which allows certain payments to be disregarded in the computation of earnings for the purpose of establishing liability for earnings-related national insurance contributions. These Regulations provide such a disregard in Great Britain in respect of any Up-Front Childcare Fund payment.

A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.