#2026/343The Social Security (Contributions) (Amendment No. 3) Regulations 2026
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These regulations amend the Social Security (Contributions) Regulations 2001 and come into force on 6 April 2026. They are made by the Treasury using powers under sections 3(2) and 3(3) of the Social Security Contributions and Benefits Act 1992 and its Northern Ireland equivalent. The amendment is part of the annual up-rating and technical adjustments to National Insurance contribution rules that typically occur at the start of the new tax year. The instrument received parliamentary laying on 25 March 2026 after being made on 24 March 2026.
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Key Changes
- Amends the Social Security (Contributions) Regulations 2001
- Comes into force on 6 April 2026
- Made by the Treasury on 24 March 2026
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Obligations
What this law requires
The Treasury must apply the amended Social Security (Contributions) Regulations 2001 in accordance with sections 3(2) and 3(3) of the Social Security Contributions and Benefits Act 1992 and the Northern Ireland equivalent Act when making National Insurance contribution decisions
The Secretary of State must concur in the making of these Regulations as required under the Social Security Contributions and Benefits Act 1992
The Department for Communities (Northern Ireland) must concur in the making of these Regulations as required under the Social Security Contributions and Benefits (Northern Ireland) Act 1992
All relevant parties must comply with the amended Social Security (Contributions) Regulations 2001 with effect from 6 April 2026