The Social Security (Contributions) (Amendment No. 5) Regulations 2023
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that Horizon Shortfall Scheme top-up payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
Lifecycle
Department
Made
06 Jul 2023
—
In force
01 Aug 2023
Enabling power
The Secretary of State and the Department for Communities concur in the making of these Regulations.
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