
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 5) Regulations 2023 and come into force on 1st August 2023.
2 
In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) after paragraph 26 insert—“
27. 

(1) A top-up payment made by Post Office Limited to a recipient of a compensation payment from the Horizon Shortfall Scheme for the purpose of topping-up that compensation payment to account for sums lost to tax.
(2) In this paragraph—
 “Horizon Shortfall Scheme” means the compensation scheme created on 1st May 2020 by Post Office Limited to compensate people who were adversely affected by accounting shortfalls related to the Horizon system;
 “the Horizon System” and “Post Office Limited” have the same meaning as in paragraph 26(3).”.
Steve Double
Stuart Anderson
Two of the Lords Commissioners of His Majesty’s Treasury
6th July 2023The Secretary of State concurs.Signed by the authority of the Secretary of State for Work and Pensions.
Guy Opperman
Minister of State
Department for Work and Pensions
6th July 2023The Department for Communities concurs.Sealed with the Official Seal of the Department for Communities on 6th July 2023.
David Tarr
A senior officer of the Department for Communities
