# The Social Security (Contributions) (Amendment No. 7) Regulations 2025, Note: 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 a payment made to persons under the Post Office Capture Redress Scheme or to nominated individuals is disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions.
The Department for Business and Trade makes payments under the Post Office Capture Redress Scheme and to nominated individuals to compensate those who have been adversely affected by the Capture system.
Relevant onward payments are payments made by a company who is a recipient of a payment under the Post Office Capture Redress Scheme to an individual who is or was a director or employee of that company for the purpose of passing on all or part of that compensation payment to that individual.
A Tax Information and Impact Note covering this instrument will be published on the website at: https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2025/1132/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-amendment-no-7-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.