
2022 No. 313
Social Security
The Social Security Contributions (Freeports) Regulations 2022
Made 15th March 2022
Laid before Parliament 16th March 2022
Coming into force 6th April 2022
The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2) and 12(4) of the National Insurance Contributions Act 2022 (“the Act”) and section 175(3) of the Social Security Contributions and Benefits Act 1992.
Citation and commencement
1 
These Regulations may be cited as the Social Security Contributions (Freeports) Regulations 2022 and come into force on 6th April 2022.
Circumstances in which  applicable conditions  are treated as met
2 
The  applicable condition  in section 2(1)(d) of the Act is treated as met in respect of a qualifying period where regulation 3 or regulation 4 applies.
Disability
3 
This regulation applies where—
(a) the earner has the protected characteristic of disability as defined in section 6(1) of the Equality Act 2010,
(b) the employer or the secondary contributor has made adjustments to the earner’s employed time spent in the  special tax site  in order to comply with the employer’s duty to make reasonable adjustments in accordance with section 20 of the Equality Act 2010, and
(c) the  applicable condition in section 2(1)(d) of the Act would be met but for those adjustments.
Pregnancy and maternity
4 

(1) This regulation applies where—
(a) the earner is pregnant or within a period of maternity,
(b) the employer or the secondary contributor has made adjustments to the earner’s employed time spent in the  special tax site  because of the pregnancy or because the earner is within a period of maternity, and
(c) the  applicable condition in section 2(1)(d) of the Act would be met but for those adjustments.
(2) In this regulation—
(a) because of the pregnancy includes because of illness suffered by the earner as a result of it;
(b) period of maternity means the period of 52 weeks beginning with the day on which the earner gives birth;
(c) the day on which the earner gives birth has the same meaning as the day on which the woman gives birth in section 17(5) of the Equality Act 2010.
Michael Tomlinson
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 2022