
2025 No. 325
Social Security
The Social Security (Contributions) (Amendment No. 3) Regulations 2025
Made 11th March 2025
Laid before Parliament 12th March 2025
Coming into force 6th April 2025

The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them.

The Secretary of State and the Department for Communities concur in the making of these Regulations.
Citation and commencement
1 
These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2025 and come into force on 6th April 2025.
Amendment of the Social Security (Contributions) Regulations 2001
2 
In Part 6 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 15 insert—“
The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme
16. 

(1) The qualifying amount of a tax redress payment.
(2) For the purposes of this paragraph—
(a) “qualifying amount”, in relation to a tax redress payment, has the meaning given in regulation 7(3) of the MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025;
(b) “tax redress payment” has the meaning given in section 15(4) of the Finance Act 2024.”.
Jeff Smith
Vicky Foxcroft
Two of the Lords Commissioners of His Majesty’s Treasury
11th March 2025The Secretary of State concurs.Signed by the authority of the Secretary of State for Work and Pensions.
Stephen Timms
Minister of State
Department for Work and Pensions
6th March 2025The Department for Communities concurs.Sealed with the Official Seal of the Department for Communities on 6th March 2025.
David Tarr
A senior officer of the Department for Communities
