---
title: "The Social Security (Contributions) (Amendment No. 3) Regulations 2025"
id: 5175ab6c-9865-45e9-8560-f3c6ad4d7e4e
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/325
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/5175ab6c-9865-45e9-8560-f3c6ad4d7e4e
language: en
in_force_from: 2025-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/325/data.xml
read_on: 2026-11-10
sha256: 8fec5ceaa2164b203262d2e4465117f7f7febb72c24343a10d3cb45481ee68de
provisions: 3
---

# The Social Security (Contributions) (Amendment No. 3) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 325
Social Security
The Social Security (Contributions) (Amendment No. 3) Regulations 2025
Made
11th March 2025
Laid before Parliament
12th March 2025
Coming into force
6th April 2025
The Treasury make these 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. 3) Regulations 2025 and come into force on 6th April 2025.

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

In Part 6 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 15 insert—
The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme
16. (1) The qualifying amount of a tax redress payment.
(2) For the purposes of this paragraph—
(a) “qualifying amount”, in relation to a tax redress payment, has the meaning given in regulation 7(3) of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025;
(b) “tax redress payment” has the meaning given in section 15(4) of the Finance Act 2024.
.