Tax & Finance

#2026/343The Social Security (Contributions) (Amendment No. 3) Regulations 2026

🇬🇧United Kingdom··Statutory Instrument·Medium Impact·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

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.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

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

high

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

UK Treasury
operational
high

The Secretary of State must concur in the making of these Regulations as required under the Social Security Contributions and Benefits Act 1992

Secretary of State
operational
high

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

Department for Communities (Northern Ireland)
operational
high

All relevant parties must comply with the amended Social Security (Contributions) Regulations 2001 with effect from 6 April 2026

All employers and persons liable for National Insurance contributions
operational

Affected Parties

EmployersEmployees+4 more…

Tags

national insurance,social security,contributions