# The Social Security (Contributions) (Amendment No. 5) Regulations 2025, Regulation 2: Amendment of the Social Security (Contributions) Regulations 2001


In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) after paragraph 31 insert—
“Horizon Shortfall Scheme Appeals compensation payments
32. (1) A payment made by the Department for Business and Trade to a person or a nominated individual under the Horizon Shortfall Scheme Appeals.
(2) A relevant onward payment of the payment defined in paragraph (1).
(3) In this paragraph—
“Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);
“Horizon Shortfall Scheme Appeals” means the independent appeals process created by the Department for Business and Trade to assess compensation claims made under the Horizon Shortfall Scheme;
“nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme Appeals;
“relevant onward payment” has the same meaning as in paragraph 28(5).”

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Source: https://www.legislation.gov.uk/uksi/2025/429/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-5-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.