The regulations amended existing UK social security legislation to exclude miscarriage of justice compensation payments from benefit calculations.

These regulations, effective July 22, 2025, amend several UK social security regulations to exclude miscarriage of justice compensation payments from income and capital assessments when determining benefit eligibility.

This affects Income Support, Jobseeker's Allowance, State Pension Credit, Housing Benefit, Employment and Support Allowance, and Universal Credit.

The changes ensure that compensation received for wrongful conviction does not reduce a recipient's entitlement to other benefits.

The regulations were developed with consultation from relevant organizations and the Social Security Advisory Committee, following the legal powers and provisions outlined in various acts.

The regulations amended the Social Security (Contributions) Regulations 2001 to exclude Horizon Shortfall Scheme Appeals compensation payments from National Insurance contribution calculations.

The Social Security (Contributions) (Amendment No. 5) Regulations 2025, effective April 28, 2025, amend the 2001 Social Security (Contributions) Regulations.

These amendments exclude payments made under the Horizon Shortfall Scheme Appeals from earnings calculations used to determine Class 1 National Insurance contributions.

The regulations were created under the authority of the Social Security Contributions and Benefits Act 1992 and the Social Security Contributions and Benefits (Northern Ireland) Act 1992, with concurrence from the Department for Communities.

The 2025 regulations updated social security benefit and pension rates, amended related regulations, and revoked the preceding year's up-rating regulations.

The Social Security Benefits Up-rating Regulations 2025, effective April 7th, 2025, adjust various social security benefits and pensions in England, Wales, and Scotland to reflect updated rates.

The regulations specify exceptions for determining benefit rates, address payment to persons not ordinarily resident in Great Britain, amend existing regulations concerning carer's allowance and payments to third parties, and revoke the 2024 up-rating regulations.

These changes aim to reflect the 2025 benefits and pensions up-rating exercise, ensuring benefits remain relevant in light of economic adjustments.

These regulations updated Guardian's Allowance rates, clarified exceptions to these updates, and specified the application of existing legislation for those not ordinarily resident in the UK.

The Guardian's Allowance Up-rating Regulations 2025, effective April 7, 2025, detail adjustments to Guardian's Allowance rates based on the Child Benefit and Guardian's Allowance Up-rating Order 2025.

The regulations clarify how these changes apply, addressing situations concerning questions about payment rates and those not ordinarily resident in Great Britain or Northern Ireland.

They specify that existing legislation concerning the determination of benefit rates and the treatment of those residing abroad applies to these adjustments.

The 2025 regulations amended existing statutory maternity pay regulations to increase the additional payment to small employers from 3.0% to 8.5% of statutory maternity pay.

These regulations, effective April 6th, 2025, amend the 1994 Statutory Maternity Pay regulations concerning compensation for small employers.

They increase the additional payment small employers receive from 3% to 8.5% of statutory maternity pay.

This change applies across the UK, with specific provisions for Northern Ireland.

The amendment is based on a pre-determined formula and is projected to have minimal impact on the private, voluntary, or community sectors.

The Social Security (Contributions) (Amendment No. 3) Regulations 2025 were enacted, amending the 2001 regulations to exclude qualifying tax redress payments from National Insurance contribution calculations for certain pension scheme members.

These regulations, effective April 6, 2025, amend the Social Security (Contributions) Regulations 2001.

They exclude the qualifying amount of tax redress payments from earnings calculations for Class 1 National Insurance contributions.

This applies to tax redress payments made to members of MPs', Senedd, and Northern Ireland Assembly pension schemes as compensation for tax liabilities arising from a pension calculation method change.

The regulations amended the Social Security (Contributions) Regulations 2001 to clarify Real Time Information (RTI) reporting requirements for employers regarding employee earnings relative to the secondary threshold.

The Social Security (Contributions) (Amendment No. 2) Regulations 2025, effective April 6th, 2025, amend the 2001 Social Security (Contributions) Regulations.

Specifically, they modify the reporting requirements for Real Time Information (RTI) employers.

The amendment clarifies that employers must report earnings information to HMRC unless employee earnings fall below either the lower earnings limit or the secondary threshold, whichever is lower.

This ensures consistent reporting even when the secondary threshold is below the lower earnings limit.

A Tax Information and Impact Note was deemed unnecessary due to the absence of substantive tax policy changes.

The regulations amended the Social Security (Contributions) Regulations 2001 by increasing the Class 2 National Insurance contribution for share fishermen to £4.15.

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2025, effective April 6th, 2025, amend the Social Security (Contributions) Regulations 2001.

Specifically, the amendment increases the Class 2 National Insurance contribution rate for share fishermen from £4.10 to £4.15.

These changes are consequential to annual adjustments to national insurance rates and are based on pre-determined indexation formulas.

A Tax Information and Impact Note was not prepared due to the routine and predetermined nature of the adjustments.