# The Social Security Contributions (Umbrella Companies) Regulations 2026, Introduction: Introductory text


SOCIAL SECURITY
Made 31st March 2026
Laid before Parliament 1st April 2026
Coming into force 6th April 2026
The Treasury make regulations 1, 2, 3(1) to (3), 4, 5(1) to (11), 6, 7, 8 and 9 in exercise of the powers conferred by sections 4A(2C) and 175(4) and (5) of the Social Security Contributions and Benefits Act 1992 and sections 4A(2C) and 171(4) and (5) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.
The Commissioners for His Majesty’s Revenue and Customs make regulations 1, 3(4) and 5(12) in exercise of the powers conferred by section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 and Article 7(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of regulations 1, 2, 3(1) to (3), 4, 5(1) to (11), 6, 7, 8 and 9.

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Source: https://www.legislation.gov.uk/uksi/2026/388/introduction (the official version)
Page: https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.