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

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 10 Jul 2023 · 35 KB

Instrument PDF

application/pdf · 10 Jul 2023 · 33 KB