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.