# The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025

S.I. 2025/318 · made 10 March 2025 · revised to 6 April 2025

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Contributions Regulations”) from 6th April 2025. They are made in consequence of annual regulations setting the rate at which Class 2 National Insurance contributions are payable which are made under section 141 of the Social Security Administration Act 1992 and section 129 of the Social Security Administration (Northern Ireland) Act 1992.

Made under: Social Security Contributions and Benefits Act 1992 (Section 117, Section 175); Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Section 117, Section 171); Social Security Administration Act 1992; Social Security Administration (Northern Ireland) Act 1992

PDFs: Printed copy https://openlegislation.uk/social-security-contributions-re-rating-consequential-amendment-regulations-2025/pdf/uksi_20250318_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/social-security-contributions-re-rating-consequential-amendment-regulations-2025/pdf/uksiem_20250318_en_001.pdf

## Introductory text

SOCIAL SECURITY
Made
10th March 2025 Laid before Parliament
11th March 2025 Coming into force
6th April 2025 The Treasury make these Regulations in exercise of the powers conferred by sections 117(1) and 175(3) of the Social Security Contributions and Benefits Act 1992 and by sections 117(1) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
The Secretary of State and the Department for Communities concur in the making of these Regulations.
These Regulations contain only provision consequential on the making of an instrument under section 141 of the Social Security Administration Act 1992 and section 129 of the Social Security Administration (Northern Ireland) Act 1992.

## 1 Citation and commencement

(1) These Regulations may be cited as the Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025.
(2) These Regulations come into force on 6th April 2025 immediately after the coming into force of the Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025.

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

In regulation 125(c) of the Social Security (Contributions) Regulations 2001 for “£4.10” substitute “£4.15”.

## Signature

Nicholas Dakin Anna Tuley Two of the Lords Commissioners of His Majesty's Treasury 10th March 2025 The Secretary of State concurs.
Signed by authority of the Secretary of State for Work and Pensions
Stephen Timms Minister of State Department for Work and Pensions 6th March 2025 The Department for Communities concurs.
Sealed with the Official Seal of the Department for Communities on 6th March 2025
David Tarr A senior officer of the Department for Communities 6th March 2025

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Contributions Regulations”) from 6th April 2025. They are made in consequence of annual regulations setting the rate at which Class 2 National Insurance contributions are payable which are made under section 141 of the Social Security Administration Act 1992 and section 129 of the Social Security Administration (Northern Ireland) Act 1992.
Regulation 2 amends regulation 125(c) of the Contributions Regulations by increasing the special rate of any Class 2 National Insurance contribution payable by share fishermen from £4.10 to £4.15.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and it relates to routine changes to rates, limits and thresholds to a predetermined indexation formula.

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Source: https://www.legislation.gov.uk/uksi/2025/318 (the official version)
Page: https://openlegislation.uk/social-security-contributions-re-rating-consequential-amendment-regulations-2025
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.