These Regulations temporarily modify the effect of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) in relation to National Insurance contributions (“NICs”) paid in respect of the tax year 2022-23. This is in consequence of the transitional increase in NICs rates for the tax year 2022-23 as part of the introduction of the Health and Social Care Levy.