
2022 No. 416
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2022
Made 31st March 2022
Coming into force 6th April 2022

These Regulations are made by the Treasury in exercise of the powers conferred by sections 19(4)(a) and (5A) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“the Contributions Act”) and sections 19(4)(a) and (5A) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“the Northern Ireland Contributions Act”).

A draft of this instrument was laid before Parliament in accordance with section 176(1)(a) of the Contributions Act and section 172(11A) of the Northern Ireland Contributions Act and approved by a resolution of each House of Parliament.
Citation, commencement and effect
1 

(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2022 and come into force on 6th April 2022.
(2) These Regulations have effect  in relation to payments of earnings made before 6 November in  the tax year 2022-23.
Modification of the Social Security (Contributions) Regulations 2001
2 
Regulation 131 of the Social Security (Contributions) Regulations 2001 is to have effect as if for “5.85” there were substituted “7.1”.
Alan Mak
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
