Explanatory note

These Regulations temporarily modify the effect of regulation 131 of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) for the tax year 2022-23.

Regulation 1 of these Regulations provides for citation and commencement and that these Regulations have effect for the tax year 2022-23.

Regulation 2 increases the reduced rate of primary Class 1 National Insurance contributions (“NICs”) payable by certain married women and widows, set out in regulation 131 of the Contributions Regulations, from 5.85 per cent to 7.1 per cent. This is in consequence of the transitional increase in NICs rates for the tax year 2022-23 made by section 5 of the Health and Social Care Levy Act 2021 (c. 28).

A Tax Information and Impact Note covering this instrument was published on 9th September 2021 alongside the Health and Social Care Levy Bill (in session 2021 to 2022) and is available on the website at https://www.gov.uk/government/publications/health-and-social-care-levy. It remains an accurate summary of the impacts that apply to this instrument.