
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2025 and come into force on 6th April 2025 immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment) Regulations 2025.
2 
The Social Security (Contributions) Regulations 2001 are amended as follows.
3 
In paragraph 21A(1)(b) of Schedule 4 (real time returns of information about payments of earnings)—
(a) after “below” insert “either”; and
(b) after “lower earnings limit” insert “or the secondary threshold, whichever is the lesser amount,”.
Angela MacDonald
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
10th March 2025