The Social Security (Contributions) (Amendment No. 5) Regulations 2025
These Regulations amend the Social Security (Contributions) Regulations 2001 to provide that Horizon Shortfall Scheme Appeals payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
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Lifecycle
Department
Made
02 Apr 2025
—
In force
28 Apr 2025
Enabling power
The Secretary of State and the Department for Communities concur in the making of these Regulations.
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