
2025 No. 429
Social Security
The Social Security (Contributions) (Amendment No. 5) Regulations 2025
Made 2nd April 2025
Laid before Parliament 3rd April 2025
Coming into force 28th April 2025

The Treasury make the following 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. 5) Regulations 2025 and come into force on 28th April 2025.
Amendment of the Social Security (Contributions) Regulations 2001
2 
In Part 10 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 31 insert—“
Horizon Shortfall Scheme Appeals compensation payments
32. 

(1) A payment made by the Department for Business and Trade to a person or a nominated individual under the Horizon Shortfall Scheme Appeals.
(2) A relevant onward payment of the payment defined in paragraph (1).
(3) In this paragraph—
 “Horizon Shortfall Scheme” has the same meaning as in paragraph 27(2);
 “Horizon Shortfall Scheme Appeals” means the independent appeals process created by the Department for Business and Trade to assess compensation claims made under the Horizon Shortfall Scheme;
 “nominated individual” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Horizon Shortfall Scheme Appeals;
 “relevant onward payment” has the same meaning as in paragraph 28(5).”
Anna Turley
Vicky Foxcroft
Two of the Lords Commissioners of His Majesty’s Treasury
2nd April 2025Signed by the authority of the Secretary of State for Work and Pensions
Stephen Timms
Minister of State
Signed by the authority of the Secretary of State for Work and Pensions
1st April 2025The Department for Communities concurs.Sealed with the Official Seal of the Department for Communities on 2nd April 2025.
David Tarr
A senior officer of the Department for Communities
