Exempted specific Armed Forces early departure equivalent benefits from Class 1 National Insurance contribution calculations.

These Regulations amend the Social Security (Contributions) Regulations 2001 to exclude specific payments from the calculation of earnings used to determine Class 1 National Insurance contributions.

The amendment applies to members of the regular armed forces who elect to receive benefits equivalent to the 2015 Early Departure Payments scheme for their remediable service under the Armed Forces Pension Scheme 1975.

The Treasury issued these regulations with the concurrence of the Secretary of State and the Northern Ireland Department for Communities.

Established joint liability for National Insurance payments between umbrella companies, recruitment agencies, and clients to prevent tax avoidance in labour supply chains.

These regulations establish joint and several liability for National Insurance contributions (NICs) within labour supply chains involving umbrella companies.

They direct that recruitment agencies or end-clients must pay unpaid Class 1 NICs if the umbrella company employing a worker fails to do so.

The rules apply to 'relevant parties'—typically the agency closest to the client in the contractual chain—and include provisions to prevent avoidance through 'purported' umbrella companies or fraudulent documentation.

The regulations affect recruitment businesses, umbrella companies, and various clients across the United Kingdom who engage workers via intermediaries.

The Order modified Section 4A of the NI Social Security Contributions and Benefits Act 1992 to align contribution liability with income tax rules related to worker supply and umbrella company arrangements.

This Statutory Instrument, made by the Treasury with the concurrence of the Department for Communities, modifies Section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

The primary purpose is to assimilate the law on social security contributions with changes made to income tax law by the Finance Act 2026, particularly regarding earnings paid to workers supplied by service companies or channeled through umbrella companies.

The Order inserts powers allowing regulations to make individuals jointly and severally liable alongside umbrella companies for contributions, define how payments received under deemed employment rules (ITEPA 2003 section 61Z1) are treated as earnings, and assign the purported umbrella company as the secondary contributor for those payments.

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 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.

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.