---
title: "The Social Security (Contributions) (Amendment No. 4) Regulations 2024"
id: ce693d2e-6d45-4673-85b0-16c853e8f6ba
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/822
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/ce693d2e-6d45-4673-85b0-16c853e8f6ba
language: en
in_force_from: 2024-08-16
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/822/data.xml
read_on: 2026-11-10
sha256: 4a73bbfdc07ffe834045bb9134a430a53d0e956b263259a2bb3662ef96d180db
provisions: 3
---

# The Social Security (Contributions) (Amendment No. 4) Regulations 2024

## Title and introductory text {#prelims}

2024 No. 822
SOCIAL SECURITY
The Social Security (Contributions) (Amendment No. 4) Regulations 2024
Made
25th July 2024
Laid before Parliament
26th July 2024
Coming into force
16th August 2024
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.

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

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2024 and come into force on 16th August 2024.

## 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 30 insert—
Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards
31 (1) A payment of compensation made by the Department for Business and Trade to a person under the scheme announced by His Majesty’s Government on 13th March 2024 to compensate people who have a conviction involving the Horizon system quashed by legislation.
(2) A payment of compensation made by Post Office Limited to a person eligible for compensation under the Horizon Shortfall Scheme or a nominated individual for the purpose of ensuring that person receives a total of £75,000 in compensation.
(3) A payment that is a relevant onward payment of the payment defined in paragraph (2).
(4) In this paragraph—
“Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);
“the Horizon system” has the same meaning as in paragraph 26(3);
“nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme;
“Post Office Limited” has the same meaning as in paragraph 26(3);
“relevant onward payment” has the same meaning as in paragraph 28(5).
.
