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The Social Security (Contributions) (Amendment No. 3) Regulations 2026

S.I. 2026/343 · Made 24 March 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

SOCIAL SECURITY

Made 24th March 2026

Laid before Parliament 25th March 2026

Coming into force 6th April 2026

The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992f1 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992f2 and now exercisable by themf3.

The Secretary of State and the Department for Communities concur in the making of these Regulations.

Annotations to the whole text

Footnotes

f1

1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).

f2

1992 c. 7. Section 3(2) was amended by S.I. 1999/671 and 2015/2006.

f3

The functions of the Secretary of State, under sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, were transferred to the Treasury, with the concurrence of the Secretary of State, by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. The functions of the Department under sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“SSCB(NI)A”) were transferred to the Treasury, with the concurrence of the Department, by S.I. 1999/671. “Department” is defined by section 170 of the SSCB(NI)A and means the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland, under the SSCB(NI)A, were transferred to the Department for Social Development by S.R. 1999 No. 481. The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)).

Contents

  1. 1Citation and commencement
  2. 2Amendment to the Social Security (Contributions) Regulations 2001
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2026 and come into force on 6th April 2026.

2Amendment to the Social Security (Contributions) Regulations 2001

In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001f1, after paragraph 8B insert—

“Payments exempted from income tax under section 316ZA of ITEPA 2003

8C

Any amount that is exempted from income tax under section 316ZA of ITEPA 2003 (accommodation, supplies and services used in employment duties: payment or reimbursement of expenses)f2.

Payments exempted from income tax under section 320D of ITEPA 2003

8D

Any amount that is exempted from income tax under section 320D of ITEPA 2003 (flu vaccinations)f3.”.

Signature

Stephen Morgan

Taiwo Owatemi

Two of the Lords Commissioners of His Majesty’s Treasury

24th March 2026

The Secretary of State concurs as indicated in the preamble.

Signed by authority of the Secretary of State for Work and Pensions.

Stephen Timms

Minister of State

Department for Work and Pensions

24th March 2026

The Department for Communities concurs as indicated in the preamble.

Sealed with the Official Seal of the Department for Communities on 24 March 2026

L.S.

Cherrie Arnold

A senior officer of the Department for Communities

24th March 2026

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“SSCR”).

Regulation 2 inserts paragraphs 8C and 8D into Part 8 of Schedule 3 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) to the SSCR, providing an exemption from earnings for certain accommodation, supplies and services and flu vaccinations.

A Tax Information and Impact Note covering these Regulations was published on 26th November 2025 and is available on the website https://www.gov.uk/government/publications/the-expansion-of-workplace-benefits-relief. It remains an accurate summary of the impacts that apply to this instrument.