# The Social Security (Contributions) (Amendment No. 2) Regulations 2018, Regulation 2: Amendment of the Social Security (Contributions) Regulations 2001


(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In regulation 22 (amounts to be treated as earnings)—
(a) in paragraph (1) for “(13)” substitute “(14)”, and
(b) after paragraph (13) insert—
“(14) The amount specified in this paragraph is the amount of a termination award which is treated as earnings from the employment of the employed earner by virtue of section 402B of ITEPA 2003.”.
(3) In regulation 22B (amounts to be treated as earnings: Part 7A of ITEPA 2003)—
(a) in paragraph (2) after “Part 7A of ITEPA 2003.” insert “This paragraph is subject to paragraphs (3) and (3A).”,
(b) after paragraph (3) insert—
“(3A) Paragraph (2) does not apply if—
(a) the amount would count as employment income by virtue of Part 7A ITEPA 2003 by reason of a relevant step within paragraph 1 of Schedule 11 (employment income provided through third parties: loans etc outstanding on 5 April 2019) to the Finance (No. 2) Act 2017, and
(b) the secondary contributor in relation to that amount would have been a person treated as a secondary contributor by virtue of regulation 5(1) of, and any of sub-paragraphs (a) to (f) of paragraph 9 of Column (B) of Schedule 3 (employments in respect of which persons are treated as secondary class 1 contributors) to, the Social Security (Categorisation of Earners) Regulations 1978.”, and
(c) in paragraph (4) for “paragraph (3)” substitute “paragraphs (3) and (3A)”.

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Source: https://www.legislation.gov.uk/uksi/2018/257/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-2-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.