---
title: "The Social Security (Contributions) (Amendment) Regulations 2026"
id: 4344f047-1db8-4376-9a6d-cd7a6e6a89f7
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/191
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/4344f047-1db8-4376-9a6d-cd7a6e6a89f7
language: en
in_force_from: 2026-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/191/data.xml
read_on: 2026-11-10
sha256: 595dbe42502f13d62f57584bffbe1eb25d3be5a7315386b05918f75a19685605
provisions: 3
---

# The Social Security (Contributions) (Amendment) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 191
SOCIAL SECURITY
The Social Security (Contributions) (Amendment) Regulations 2026
Made
27th February 2026
Laid before Parliament
2nd March 2026
Coming into force
6th April 2026
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits Act 1992 and paragraph 6(1)(a) of Schedule 1 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.

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

These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2026 and come into force on 6th April 2026.

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

In regulation 80 of the Social Security (Contributions) Regulations 2001, after paragraph (1AA), insert—
(1AB) Despite paragraph (1A), where regulation 73 (provisions relating to Class 1A contribution due on cessation of business) applies to an employer, that employer may choose to render the return required by paragraph (1) in accordance with paragraph (1A)(b) or by sending it to HMRC.
.