{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026.json",
  "id": "uksi/2026/684",
  "title": "The Social Security (Contributions) (Amendment No. 4) Regulations 2026",
  "short_title": "Social Security (Contributions) 2026",
  "long_title": "These Regulations amend the Social Security (Contributions) Regulations 2001 to provide that where an individual makes a Section 6 or a Section 10 election in relation to their remediable service under the Armed Forces Pension Scheme 1975 (“AFPS 1975”) and as a result of that election, new scheme benefits, which are equivalent to the scheme established by the Armed Forces Early Departure Payments Scheme Regulations 2014 benefits, are payable in relation to the individual’s remediable service under the AFPS 1975, those benefits will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.",
  "citation": "S.I. 2026/684",
  "type": "uksi",
  "year": "2026",
  "number": "684",
  "version": "current",
  "date": "2026-06-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Social Security (Contributions) Regulations 2001",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2026-06-25",
      "size": 213552,
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/pdf/uksi_20260684_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/684/pdfs/uksi_20260684_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2026-06-25",
      "size": 481759,
      "url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/pdf/uksiem_20260684_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/684/pdfs/uksiem_20260684_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/3"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
        "section/3"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/changes.json",
  "changes_made_by": 6,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-amendment-no-4-regulations-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/684",
    "retrieved_at": "2026-10-28T20:59:22.163544+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}