---
title: "The Social Security (Contributions) (Amendment No. 3) Regulations 2026"
id: 72fc2642-bbce-4fec-87f9-446b63964cd3
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/343
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/72fc2642-bbce-4fec-87f9-446b63964cd3
language: en
in_force_from: 2026-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/343/data.xml
read_on: 2026-11-10
sha256: fd5ba3b284b57eef6a0cc1b644ba22aac49541b56e15a9c77a914b78305c149e
provisions: 3
---

# The Social Security (Contributions) (Amendment No. 3) Regulations 2026

## Title and introductory text {#prelims}

2026 No. 343
SOCIAL SECURITY
The Social Security (Contributions) (Amendment No. 3) Regulations 2026
Made
24th March 2026
Laid before Parliament
25th March 2026
Coming into force
6th April 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 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 2026 and come into force on 6th April 2026.

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

In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001, after paragraph 8B insert—
Payments exempted from income tax under section 316ZA of ITEPA 2003
8C Any amount that is exempted from income tax under section 316ZA of ITEPA 2003 (accommodation, supplies and services used in employment duties: payment or reimbursement of expenses).
Payments exempted from income tax under section 320D of ITEPA 2003
8D Any amount that is exempted from income tax under section 320D of ITEPA 2003 (flu vaccinations).
.