SI 2025/325 The Social Security (Contributions) (Amendment No. 3) Regulations 2025

Published on: 13 March 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 to provide that the qualifying amount of a tax redress payment will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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