Made under the National Insurance Contributions Act 2022
1 statutory instrument made using powers in the National Insurance Contributions Act 2022, newest first. Each one is explained section by section in plain English.
The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025
- Department: HM Treasury
- Made under: Social Security Contributions and Benefits Act 1992, Social Security Contributions and Benefits (Northern Ireland) Act 1992, Social Security Administration Act 1992, Social Security Administration (Northern Ireland) Act 1992, Social Security Act 1993, National Insurance Contributions Act 2022
The 2025 regulations amended National Insurance contribution rates, thresholds, and National Insurance Fund payments, and extended veteran's relief.
These regulations, effective April 6, 2025, adjust National Insurance contribution rates and thresholds for Class 2 and Class 3 contributions.
They also adjust the prescribed percentage of estimated benefit expenditure for payments into the National Insurance Fund for Great Britain and Northern Ireland, and extend zero-rate contributions for armed forces veterans to the 2025-26 tax year.
The changes are based on a Treasury review of earnings and estimated benefit expenditure.