# The Social Security (Contributions) (Amendment No. 3) Regulations 2026 S.I. 2026/343 · made 24 March 2026 These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“SSCR”). Made under: Social Security Contributions and Benefits Act 1992 (Section 3); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 3) PDFs: Printed copy https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026/pdf/uksi_20260343_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026/pdf/uksiem_20260343_en_001.pdf ## Introductory text 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 1992 and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Communities concur in the making of these Regulations. ## 1 Citation 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. ## 2 Amendment to the Social Security (Contributions) Regulations 2001 In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001, 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). 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).”. ## 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. --- Source: https://www.legislation.gov.uk/uksi/2026/343 (the official version) Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.