Title and introductory text
2025 No. 328
Social Security
The Social Security (Contributions) (Amendment No. 4) Regulations 2025
Made
3rd March 2025
Laid before Parliament
12th March 2025
Coming into force
6th April 2025
These Regulations are made by the Treasury and the Commissioners for His Majesty’s Revenue and Customs. The Secretary of State concurs in the making of Regulation 2(2).
The powers exercised by the Treasury are those conferred by sections 3(2) and 175(3) and (4) of the Social Security Contributions and Benefits Act 1992.
The powers exercised by the Commissioners for His Majesty’s Revenue and Customs are those conferred by section 175(3) and (4) of, and paragraph 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992.
Propose a change2 Amendment of the Social Security (Contributions) Regulations 2001
(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In regulation 9 (earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory sick pay and statutory parental bereavement pay paid by the Board)—
(a) in the heading, for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”;
(b) in paragraph (2), for the words “or statutory parental bereavement pay”, in both instances where they occur, substitute “, statutory parental bereavement pay or statutory neonatal care pay”;
(c) in paragraph (2A)—
(i) at the end of sub-paragraph (d), omit “and”;
(ii) at the end of sub-paragraph (e), insert—
and
(f) in relation to statutory neonatal care pay, section 171ZZ18(3),
.
(3) In Schedule 4 (provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003)—
(a) in paragraph 7(13)(b)—
(i) at the end of sub-paragraph (ix), omit “and”;
(ii) at the end of sub-paragraph (x), insert—
; and
(xi) any statutory neonatal care pay.
;
(b) in paragraph 9(1)—
(i) at the end of sub-paragraph (i), omit “and”;
(ii) at the end of sub-paragraph (j), insert—
; and
(k) the amount of statutory neonatal care pay paid to the employee;
;
(c) in the element “SP” in the formula contained in paragraph 11(4), for “and statutory parental bereavement pay” substitute “, statutory parental bereavement pay and statutory neonatal care pay”;
(d) in paragraph 22—
(i) in sub-paragraph (1)—
(aa) at the end of sub-paragraph (dc), omit “and”;
(bb) at the end of sub-paragraph (dd), insert—
; and
(de) the total amount of statutory neonatal care pay paid during the year.
;
(ii) in sub-paragraph (2)—
(aa) at the end of sub-paragraph (dc), omit “and”;
(bb) at the end of sub-paragraph (dd), insert—
; and
(de) in respect of statutory neonatal care pay paid during the year to all his employees the total of the amounts determined under regulation 5 of the Statutory Neonatal Care Pay (Administration) Regulations 2025.
.
(4) In Schedule 4A (real time returns), after paragraph 19 insert —
Information about statutory neonatal care pay
20. If any, the total amount of statutory neonatal care pay paid during the year to date in this employment.
.
(5) In Schedule 4B (additional information about payments), after paragraph 5A insert—
5B. In respect of statutory neonatal care pay paid during the year to date to all employees, the total amounts determined under regulation 5 of the Statutory Neonatal Care Pay (Administration) Regulations 2025.
.
Propose a change