{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025.json",
  "id": "uksi/2025/325",
  "title": "The Social Security (Contributions) (Amendment No. 3) Regulations 2025",
  "short_title": "Social Security (Contributions) 2025",
  "long_title": "These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that the qualifying amount of a tax redress payment, as defined in section 15(4) of the Finance Act 2024 (c. 3), will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.",
  "citation": "S.I. 2025/325",
  "type": "uksi",
  "year": "2025",
  "number": "325",
  "version": "current",
  "date": "2025-03-11",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/introduction",
      "extent": null,
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      "parent": null
    },
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      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
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      "extent": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/note",
      "extent": null,
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    }
  ],
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      "language": null,
      "date": "2025-03-12",
      "size": 39711,
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/pdf/uksi_20250325_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/325/pdfs/uksi_20250325_en.pdf"
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      "language": null,
      "date": "2025-03-12",
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      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/pdf/uksiem_20250325_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2025/325/pdfs/uksiem_20250325_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
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      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
        "section/3"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/changes.json",
  "changes_made_by": 1,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/325",
    "retrieved_at": "2026-10-28T21:18:49.411795+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."
}