
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2023 and come into force on 26th July 2023.
2 

(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In regulations 50C(4) (Class 3 contributions), 61B(4) (voluntary Class 2 contributions) and 65BA(1) and (3)(b) (voluntary Class 2 and Class 3 contributions: extension of time for payment and computation of amount) for “31st July 2023” substitute “5th April 2025”.
(3) In regulation 65BA—
(a) in paragraph (1), after “2016-17” insert “or 2017-18”,
(b) in paragraph (4), after sub-paragraph (a) insert—“
(aa) the amount of a Class 3 contribution payable in respect of tax year 2021-22 shall be the amount payable in relation to tax year 2021-22,”, and
(c) in the heading, for “tax year 2016-17” substitute “tax years 2016-17 and 2017-18” and for “2021-22” substitute “2022-23”.
Stuart Anderson
Amanda Solloway
Two of the Lords Commissioners of His Majesty’s Treasury
4th July 2023