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In force since 2025-04-06, 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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4 provisions
Title and introductory text
2025 No. 321
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2025
Made
10th March 2025
Laid before Parliament
12th March 2025
Coming into force
6th April 2025
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(4) of, and paragraphs 2 and 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 1992 and by section 171(4) and (10) of, and paragraphs 2 and 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.
Propose a change1 Citation and commencement
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2025 and come into force on 6th April 2025 immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment) Regulations 2025.
Propose a change2 Amendment of the Social Security (Contributions) Regulations 2001
The Social Security (Contributions) Regulations 2001 are amended as follows.
Propose a change3 Amendment of the Social Security (Contributions) Regulations 2001
In paragraph 21A(1)(b) of Schedule 4 (real time returns of information about payments of earnings)—
(a) after “below” insert “either”; and
(b) after “lower earnings limit” insert “or the secondary threshold, whichever is the lesser amount,”.
Propose a change