The Social Security (Contributions) (Amendment No. 4) Regulations 2026
These Regulations amend the Social Security (Contributions) Regulations 2001 to provide that where an individual makes a Section 6 or a Section 10 election in relation to their remediable service under the Armed Forces Pension Scheme 1975 (“AFPS 1975”) and as a result of that election, new scheme benefits, which are equivalent to the scheme established by the Armed Forces Early Departure Payments Scheme Regulations 2014 benefits, are payable in relation to the individual’s remediable service under the AFPS 1975, those benefits will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
Lifecycle
Department
Made
24 Jun 2026
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Comes into force
20 Jul 2026
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Communities concur in the making of these Regulations.
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