{
  "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024",
  "json_url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024.json",
  "id": "uksi/2024/377",
  "title": "The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024",
  "short_title": "Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) 2024",
  "long_title": "These Regulations make consequential provisions and savings following the introduction of treating self-employed earners with profits at or above the small profits threshold as having actually paid Class 2 National Insurance contributions (NICs) and removal of liability to pay Class 2 NICs.",
  "citation": "S.I. 2024/377",
  "type": "uksi",
  "year": "2024",
  "number": "377",
  "version": "current",
  "date": "2024-03-14",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential provision: Class 2 National Insurance contributions increase of threshold",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Treatment of certain Class 2 contributions for the purposes of entitlement to contributory benefits (Great Britain)",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Treatment of certain Class 2 contributions for the purposes of entitlement to contributory benefits (Northern Ireland)",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Conditions as to residence or presence for being treated as having actually paid Class 2 contributions",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential provision: removal of requirement to pay Class 2 contributions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of primary legislation: conditions as to residence or presence",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of maternity allowance legislation",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of secondary legislation relating to contributory benefits and other entitlements",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Savings provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Savings for the purpose of making a return of relevant profits (Great Britain)",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Savings for the purpose of making a return of relevant profits (Northern Ireland)",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2024-03-15",
      "size": 258926,
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/pdf/uksi_20240377_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/377/pdfs/uksi_20240377_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2024-03-15",
      "size": 52881,
      "url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/pdf/uksiem_20240377_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/377/pdfs/uksiem_20240377_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2022/16",
      "title": "National Insurance Contributions (Increase of Thresholds) Act 2022",
      "url": "https://openlegislation.uk/national-insurance-contributions-increase-of-thresholds-act-2022",
      "provisions": [
        "section/3",
        "section/4",
        "section/5"
      ]
    },
    {
      "id": "ukpga/2023/57",
      "title": "National Insurance Contributions (Reduction in Rates) Act 2023",
      "url": "https://openlegislation.uk/national-insurance-contributions-reduction-in-rates-act-2023",
      "provisions": []
    },
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/175"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/changes.json",
  "changes_made_by": 114,
  "changes_made_by_url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-class-2-national-insurance-contributions-consequential-amendments-and-savings-regulations-2024/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/377",
    "retrieved_at": "2026-10-28T21:32:26.720787+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}