The Social Security (Contributions) (Amendment No. 7) Regulations 2025
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that a payment made to persons under the Post Office Capture Redress Scheme or to nominated individuals is disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions.
Lifecycle
Department
Made
28 Oct 2025
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In force
20 Nov 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992and now exercisable by them. The Secretary of State and the Department for Communities concur in the making of these Regulations.
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