# The Social Security (Contributions) (Amendment No. 3) Regulations 2026, Regulation 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).”.

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Source: https://www.legislation.gov.uk/uksi/2026/343/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.