# The Social Security (Contributions) (Amendment No. 3) Regulations 2025, Regulation 2: Amendment of the Social Security (Contributions) Regulations 2001


In Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions), after paragraph 15 insert—
“The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme
16. (1) The qualifying amount of a tax redress payment.
(2) For the purposes of this paragraph—
(a) “qualifying amount”, in relation to a tax redress payment, has the meaning given in regulation 7(3) of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025;
(b) “tax redress payment” has the meaning given in section 15(4) of the Finance Act 2024.”.

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Source: https://www.legislation.gov.uk/uksi/2025/325/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.