Explanatory note

These Regulations amend Schedule 4A (real time returns) of the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004).

They add a requirement for employers who are claiming the zero rate of secondary Class 1 (employer) National Insurance contributions in respect of employees who work in special tax sites in freeports or investment zones in Great Britain, to include the postcode for the address at which the employee works in their Full Payment Submission. That relief is provided for by the National Insurance Contributions Act 2022 (c. 9) and claims are subject to the conditions in section 2 of that Act, in particular that the employer reasonably expects that the employee will spend 60% or more of their working time in a single special tax site in which the employer has business premises. That condition is subject to the exceptions in the Social Security Contributions (Freeports) Regulations 2022 (S.I. 2022/313). Where the special tax site has not been assigned a postcode, an officer of HMRC will provide the employer with an alternative code to use until a postcode is assigned.

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.