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The Social Security (Contributions) (Amendment No. 5) Regulations 2025

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In force since 2025-04-28, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 3 provisions

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3 provisions

Title and introductory text

2025 No. 429 Social Security The Social Security (Contributions) (Amendment No. 5) Regulations 2025 Made 2nd April 2025 Laid before Parliament 3rd April 2025 Coming into force 28th April 2025 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.

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1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2025 and come into force on 28th April 2025.

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2 Amendment of the Social Security (Contributions) Regulations 2001

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 31 insert— Horizon Shortfall Scheme Appeals compensation payments 32. (1) A payment made by the Department for Business and Trade to a person or a nominated individual under the Horizon Shortfall Scheme Appeals. (2) A relevant onward payment of the payment defined in paragraph (1). (3) In this paragraph— “Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2); “Horizon Shortfall Scheme Appeals” means the independent appeals process created by the Department for Business and Trade to assess compensation claims made under the Horizon Shortfall Scheme; “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 Appeals; “relevant onward payment” has the same meaning as in paragraph 28(5).

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