
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment) Regulations 2025 and come into force on 6th April 2025.
2 

(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In Schedule 4A (real time returns)—
(a) after paragraph 7 insert—“
7A. 

(1) Where the category letter or, as the case may be, one of the category letters in relation to the employee (being the appropriate letter or letters indicated by HMRC) is for an employee working within a freeport or investment zone, the postcode for the address in a special tax site where the employee works or, where no postcode is assigned, the alternative code provided by HMRC.
(2) For the purposes of this paragraph “freeport” and “investment zone” have the meanings given in section 113(5) of the Finance Act 2021 and “special tax site” has the meaning given by section 113(3) of the Finance Act 2021 (designation of special tax sites).”.
(b) in paragraph 11 after “paragraphs 6, 7” insert “, 7A”.
Jim Harra
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
10th February 2025