Tax & Finance

#2026/341The Social Security Contributions and Benefits Act 1992 (Modification of Section 4A) Order 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

This statutory instrument modifies section 4A of the Social Security Contributions and Benefits Act 1992 to align National Insurance contribution rules with new provisions introduced by section 24 of the Finance Act 2026 in the Income Tax (Earnings and Pensions) Act 2003. The changes ensure that the treatment of certain earnings and benefits for income tax purposes is mirrored in the calculation of Class 1 National Insurance contributions. The Order is made by the Treasury with the concurrence of the Secretary of State under powers granted by section 4A(9). It comes into force on 26 March 2026, one day after being laid before Parliament.

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

Key Changes

  • Modifies section 4A of the Social Security Contributions and Benefits Act 1992
  • Aligns National Insurance rules with amendments made by section 24 of the Finance Act 2026
  • Ensures assimilation between income tax treatment and Class 1 NICs treatment

+ 3 more changes with Pro

Obligations

What this law requires

high

Modify section 4A of the Social Security Contributions and Benefits Act 1992 to align National Insurance contribution rules with Chapter 11 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 as inserted by section 24 of the Finance Act 2026

HM Treasury and the Department for Work and Pensions
operational
high

Ensure that the treatment of certain earnings and benefits for Class 1 National Insurance contribution calculation purposes mirrors the treatment established in the Income Tax (Earnings and Pensions) Act 2003 Chapter 11 (as amended by Finance Act 2026)

HM Revenue and Customs, employers calculating National Insurance contributions
operational
high

Apply the modifications to section 4A of the Social Security Contributions and Benefits Act 1992 with effect from 26 March 2026

All entities calculating Class 1 National Insurance contributions
operational
medium

Obtain and rely upon the Secretary of State's concurrence before the Treasury exercises powers under section 4A(9) of the Social Security Contributions and Benefits Act 1992 to modify contribution rules

HM Treasury
operational

Affected Parties

EmployersEmployees+3 more…

Tags

national insurance,social security,section 4A