The Social Security (Contributions) Amendment (No. 5) Regulations 1995
These Regulations further amend the Social Security (Contributions) Regulations 1979 to provide that—payments made by an employer up to certain limits to defray or contribute towards personal incidental expenses incurred by an employed earner when he stays away from home overnight in relation to an office or employment are to be excluded from the computation of that person’s earnings for the purposes of earnings-related contributions; andpayments made by an employer to defray or contribute towards expenses incurred by an employed earner in respect of liability insurance cover and uninsured liabilities in relation to an office or employment are to be excluded from the computation of that person’s earnings for the purposes of earnings-related contributions.