Employment & Labor

#2026/283Sosyal Güvenlik (Katkılar) (Yeniden Derecelendirme) Sonuçlandırıcı Değişiklik Yönetmelikleri 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

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2026 updates the rules for how much Class 2 National Insurance contributions will cost starting on April 6, 2026. This change affects individuals who pay Class 2 National Insurance, which is typically self-employed people and certain low earners.

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

Key Changes

  • Amends the Social Security (Contributions) Regulations 2001.
  • Sets new rates for Class 2 National Insurance contributions.
  • Effective from April 6, 2026.

Obligations

What this law requires

high

Apply updated Class 2 National Insurance contribution rates as set out in annual regulations made under section 141 of the Social Security Administration Act 1992, effective from 6th April 2026

Self-employed individuals and persons liable to pay Class 2 National Insurance contributions
operational
high

Amend administration of Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to reflect new Class 2 contribution rates with effect from 6th April 2026

HM Revenue & Customs and relevant social security administrators
operational
high

Update contribution collection systems and processes to implement the re-rated Class 2 National Insurance contribution amounts by 6th April 2026

HM Revenue & Customs
operational

Affected Parties

Self-employed individualsCertain low earners

Tags

Social Security,National Insurance,Contributions