The Order modified Section 4A of the Social Security Contributions and Benefits Act 1992 to assimilate income tax and social security contribution law related to umbrella companies and deemed employment.

This Statutory Instrument, made by HM Treasury with the concurrence of the Secretary of State, modifies section 4A of the Social Security Contributions and Benefits Act 1992 to align social security contribution rules with recent changes made to income tax legislation by the Finance Act 2026 concerning workers supplied through service companies and umbrella companies.

The Order primarily empowers the Treasury to introduce regulations holding certain persons jointly and severally liable with umbrella companies for contributions, and to treat payments made under deemed employment scenarios with 'purported umbrella companies' as earnings for contributions purposes.

The Regulations amend 2001 Social Security Contribution rules to disregard earnings related to specific tax-exempt employee accommodation/supplies and flu vaccinations from contribution calculations starting April 6, 2026.

These Regulations, made by the Treasury with concurrence from the Secretary of State and the Department for Communities, amend the Social Security (Contributions) Regulations 2001 to specify payments that must be disregarded when calculating earnings for the purpose of earnings-related social security contributions.

Specifically, Regulation 2 introduces exemptions for amounts shielded from income tax under sections 316ZA (accommodation, supplies, and services used in employment duties) and 320D (flu vaccinations) of the Income Tax (Earnings and Pensions) Act 2003, bringing the contributions framework into alignment with the recent tax legislation changes and coming into force on April 6, 2026.

The instrument codified the commencement date and established transitional rules for applying the 2026 up-rated rates of Guardian's Allowance.

The Guardian's Allowance Up-rating Regulations 2026 enact transitional and administrative rules necessary to implement the increase in Guardian's Allowance mandated by the preceding Child Benefit and Guardian's Allowance Up-rating Order 2026, effective from April 6th, 2026.

These regulations specify that if questions arise regarding an individual's eligibility for the new, higher rate, the increased payment will be withheld until a formal determination is made, and they also confirm the continued applicability of rules concerning overseas beneficiaries.

The Regulations amended provisions in the 1976, 1991, and 2013 Regulations to maintain legacy benefit rights for certain EEA/Switzerland residents post-Brexit.

The Social Security (Residence in an EEA State or Switzerland) (Amendment) Regulations 2025 modify existing social security regulations concerning Invalid Care Allowance, Disability Living Allowance (DLA) care component, and Personal Independence Payment (PIP) daily living component for individuals residing in an EEA State or Switzerland.

These Regulations allow individuals who were in receipt of the relevant benefit provision under an applicable EU Regulation on December 31, 2020, to continue receiving those specific entitlements, provided they have maintained continuous receipt since that date and have not subsequently been habitually resident in the UK.

The 2025 regulations amended the Housing Benefit Regulations 2006 to simplify the habitual residence assessment for housing benefit claimants already receiving universal credit.

The Housing Benefit (Habitual Residence) (Amendment) Regulations 2025, effective October 21, 2025, amend the 2006 Housing Benefit Regulations.

Specifically, they remove the habitual residence assessment for housing benefit applicants already receiving Universal Credit.

This simplification streamlines the application process by relying on the existing Universal Credit determination of habitual residence.

The Social Fund Winter Fuel Payment Regulations 2025 were enacted, setting payment amounts and eligibility criteria for a winter fuel payment to eligible pensioners in England and Wales, and revoking prior regulations.

These regulations outline the rules for the 2025 Winter Fuel Payment in England and Wales.

Eligibility is determined by reaching pensionable age and ordinary residency, with payment amounts varying based on age and receipt of other benefits.

Those in residential care or receiving free inpatient treatment for over a year are subject to different rules.

The regulations also revoke previous versions and codify automatic payments in certain cases.

The Social Security (Contributions) (Amendment No. 6) Regulations 2025 amended the Social Security (Contributions) Regulations 2001 to disregard compensation payments from the Horizon Convictions Redress Scheme in National Insurance Contribution calculations.

These regulations amend the 2001 Social Security (Contributions) Regulations to exclude compensation payments made under the Horizon Convictions Redress Scheme from National Insurance Contribution calculations.

This applies to individuals whose Horizon System-related convictions have been quashed, those cautioned, or those who received alternatives to prosecution in Scotland, even if the alternative to prosecution was purported rather than formal.

The amendment ensures that such compensation payments do not impact the individuals' National Insurance liability.

The Child Benefit (Miscellaneous Amendments) Regulations 2025 amended the definition of 'full-time education' and eligibility criteria for child benefit, removing outdated provisions and simplifying the process.

The Child Benefit (Miscellaneous Amendments) Regulations 2025, effective September 1st, 2025, modify the Child Benefit (General) Regulations 2006.

Key changes include amending the definition of "full-time education" to remove the specific exception for those with illnesses or disabilities, focusing instead on the actual hours of study.

Consequential amendments to the education and training condition for eligibility have also been made, simplifying the criteria and removing outdated provisions related to types of education delivery.

This simplifies eligibility, improves clarity, and addresses accessibility concerns for disabled students.