---
title: "The Social Security (Contributions) (Amendment No. 5) Regulations 2023"
id: 877ef5f0-2ce3-424d-ad36-0a6c0cf11263
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2023/773
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/877ef5f0-2ce3-424d-ad36-0a6c0cf11263
language: en
in_force_from: 2023-08-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2023/773/data.xml
read_on: 2026-11-10
sha256: 836547ea1a45de589de0332ccf622ec47482f0a0e7bd273bf1ca00017929e78c
provisions: 3
---

# The Social Security (Contributions) (Amendment No. 5) Regulations 2023

## Title and introductory text {#prelims}

2023 No. 773
Social Security
The Social Security (Contributions) (Amendment No. 5) Regulations 2023
Made
6th July 2023
Laid before Parliament
10th July 2023
Coming into force
1st August 2023
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 2023 and come into force on 1st August 2023.

## 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 26 insert—
Post Office Horizon Shortfall Scheme compensation payments
27. (1) A top-up payment made by Post Office Limited to a recipient of a compensation payment from the Horizon Shortfall Scheme for the purpose of topping-up that compensation payment to account for sumslost to tax.
(2) In this paragraph—
“Horizon Shortfall Scheme” means the compensation scheme created on 1st May 2020 by Post Office Limited to compensate people who were adversely affected by accounting shortfalls related to the Horizon system;
“the Horizon System” and “Post Office Limited” have the same meaning as in paragraph 26(3).
.