The Social Security (Contributions) (Amendment No. 4) Regulations 2024

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that Horizon Convictions Redress Scheme compensation payments, Horizon Shortfall Scheme Fixed Sum Awards and relevant onward payments are disregarded in the calculations of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.