The Social Security (Contributions) (Amendment No. 3) Regulations 2025
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that the qualifying amount of a tax redress payment, as defined in section 15(4) of the Finance Act 2024 (c. 3), will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
Lifecycle
Department
Made
11 Mar 2025
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In force
06 Apr 2025
Enabling power
The Secretary of State and the Department for Communities concur in the making of these Regulations.
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