SI 2025/328 The Social Security (Contributions) (Amendment No. 4) Regulations 2025

Published on: 13 March 2025

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Specialist Tax Statutory Instruments

Article summary

Amendments are made to the Social Security (Contributions) Regulations 2001, SI 2001/1004 as a direct consequence of the introduction of Statutory Neonatal Care Pay, by inserting reference to Statutory Neonatal Care Pay alongside references to existing statutory payments, to ensure payments of Statutory Neonatal Care Pay are treated as remuneration from an employed earner's employment for National Insurance Contributions (NICs) purposes.

Jurisdiction(s): United Kingdom

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