---
title: "The Social Security (Contributions) (Amendment No. 5) Regulations 2025"
id: 4126b12b-9ce3-4f20-943e-6b0d32bad971
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/429
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/4126b12b-9ce3-4f20-943e-6b0d32bad971
language: en
in_force_from: 2025-04-28
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/429/data.xml
read_on: 2026-11-10
sha256: c60acc8ac8e0c93dd52b34be299f39f39e426b8dd9b16f2e1180369416594c47
provisions: 3
---

# The Social Security (Contributions) (Amendment No. 5) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 429
Social Security
The Social Security (Contributions) (Amendment No. 5) Regulations 2025
Made
2nd April 2025
Laid before Parliament
3rd April 2025
Coming into force
28th April 2025
The Treasury make the following Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of these Regulations.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2025 and come into force on 28th April 2025.

## 2 Amendment of the Social Security (Contributions) Regulations 2001 {#regulation-2}

In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) after paragraph 31 insert—
Horizon Shortfall Scheme Appeals compensation payments
32. (1) A payment made by the Department for Business and Trade to a person or a nominated individual under the Horizon Shortfall Scheme Appeals.
(2) A relevant onward payment of the payment defined in paragraph (1).
(3) In this paragraph—
“Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);
“Horizon Shortfall Scheme Appeals” means the independent appeals process created by the Department for Business and Trade to assess compensation claims made under the Horizon Shortfall Scheme;
“nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme Appeals;
“relevant onward payment” has the same meaning as in paragraph 28(5).