---
title: "The Social Security (Contributions) (Amendment) Regulations 2025"
id: 769ba92d-7c12-49fd-a9cd-3a9d3cc7162f
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/144
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/769ba92d-7c12-49fd-a9cd-3a9d3cc7162f
language: en
in_force_from: 2025-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/144/data.xml
read_on: 2026-11-10
sha256: 6ce599fe6e558257945e054e2ebd9ae2d77eeaa7c0e7f8ce56a2224e0e2bb615
provisions: 3
---

# The Social Security (Contributions) (Amendment) Regulations 2025

## Title and introductory text {#prelims}

2025 No. 144
Social Security
The Social Security (Contributions) (Amendment) Regulations 2025
Made
10th February 2025
Laid before Parliament
11th February 2025
Coming into force
6th April 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 175(3) and (4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits 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 2025 and come into force on 6th April 2025.

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

(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In Schedule 4A (real time returns)—
(a) after paragraph 7 insert—
7A. (1) Where the category letter or, as the case may be, one of the category letters in relation to the employee (being the appropriate letter or letters indicated by HMRC) is for an employee working within a freeport or investment zone, the postcode for the address in a special tax site where the employee works or, where no postcode is assigned, the alternative code provided by HMRC.
(2) For the purposes of this paragraph “freeport” and “investment zone” have the meanings given in section 113(5) of the Finance Act 2021 and “special tax site” has the meaning given by section 113(3) of the Finance Act 2021 (designation of special tax sites).
.
(b) in paragraph 11 after “paragraphs 6, 7” insert “, 7A”.