# The Social Security (Contributions) (Amendment No. 6) Regulations 2023

S.I. 2023/823 · made 18 July 2023

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that compensation payments made under Part 1 of the Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”) will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.

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-6-regulations-2023/pdf/uksi_20230823_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2023/pdf/uksiem_20230823_en_001.pdf

## Introductory text

Social Security
Made 18th July 2023
Laid before Parliament 19th July 2023
Coming into force 9th August 2023
The Treasury make the following Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and section 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. 6) Regulations 2023 and come into force on 9th August 2023.

## 2 Amendment of the Social Security (Contributions) Regulations 2001

In Part 6 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 13 insert—
“Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022
14. A compensation payment made under or by virtue of Part 1 (Public Service Pension Schemes) of the Public Service Pensions and Judicial Offices Act 2022.”.

## Signature

Andrew Stephenson
Stuart Anderson
Two of the Lords Commissioners of His Majesty’s Treasury
17th July 2023
The Secretary of State concurs.
Signed by the authority of the Secretary of State for Work and Pensions.
Guy Opperman
Minister of State for Employment
Department for Work and Pensions
18th July 2023
The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 18th July 2023
L.S.
David Tarr
A senior officer of the Department for Communities

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that compensation payments made under Part 1 of the Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”) will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.
Part 1 of PSPJOA 2022 contains rectification of discrimination provisions arising out of the public service pension reforms implemented in 2015. Those provisions include payment of compensation in respect of affected members of public service pension schemes which may be made from 1st October 2023.
A Tax Information and Impact Note covering this instrument was published on 27th October 2021 and is available on the website at https://www.gov.uk/government/publications/taxation-of-public-service-pension-reform-remedy/taxation-of-public-service-pension-reform-remedy. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2023/823 (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-6-regulations-2023
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.