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					<dc:identifier>http://www.legislation.gov.uk/uksi/2001/1004/note</dc:identifier><dc:title>The Social Security (Contributions) Regulations 2001</dc:title><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:subject scheme="SIheading">SOCIAL SECURITY</dc:subject><dc:modified>2026-04-20</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-06</dct:valid>
					<dc:description>These Regulations consolidate the regulations relating to Social Security contributions. The principal instruments consolidated are the Social Security (Contributions) Regulations 1979 (S.I. 1979/591) and the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186).</dc:description>
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					<ukm:SecondaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="secondary"/><ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/><ukm:DocumentStatus Value="revised"/><ukm:DocumentMinorType Value="regulation"/></ukm:DocumentClassification><ukm:Year Value="2001"/><ukm:Number Value="1004"/><ukm:Made Date="2001-03-15"/><ukm:Laid Date="2001-03-15" Class="UnitedKingdomParliament"/><ukm:ISBN Value="011029355X"/><ukm:UnappliedEffects><ukm:UnappliedEffect Row="334" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/300" AffectingEffectsExtent="E+W+S+N.I." AffectedYear="2001" URI="http://www.legislation.gov.uk/id/effect/key-a19a1b1eac677a63689c59f1c6de2340" Notes="This amendment not applied to legislation.gov.uk. S.I. 2022/300 revoked and to be treated as never having come into force by Health and Social Care Levy (Repeal) Act 2022 (c. 43), Sch. para 6(3)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2001/1004" AppliedModified="2022-07-26T10:12:57.66243+01:00" RequiresApplied="false" AffectingYear="2022" AffectingNumber="300" Type="modified" AffectingClass="UnitedKingdomStatutoryInstrument" AffectedClass="UnitedKingdomStatutoryInstrument" EffectId="key-a19a1b1eac677a63689c59f1c6de2340" AffectingProvisions="reg. 2(2)" AffectedExtent="E+W+S+N.I." AffectedNumber="1004" Modified="2026-04-14T11:20:14Z" AffectedProvisions="reg. 21"><ukm:AffectedTitle>The Social Security (Contributions) Regulations 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="regulation-21" URI="http://www.legislation.gov.uk/id/uksi/2001/1004/regulation/21">reg. 21</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Social Security (Contributions) (Amendment) Regulations 2022 (revoked)</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-2-2" URI="http://www.legislation.gov.uk/id/uksi/2022/300/regulation/2/2">reg. 2(2)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/300/regulation/1">reg. 1</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2022-04-06" Qualification="Other" OtherQualification="with effect in relation to contributions paid in respect of the tax year 2022-23"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectingYear="2022" EffectId="key-9f44e7b33c07af61cca355dfae36bacf" AffectedURI="http://www.legislation.gov.uk/id/uksi/2001/1004" RequiresApplied="false" AppliedModified="2022-07-26T10:12:57.66243+01:00" URI="http://www.legislation.gov.uk/id/effect/key-9f44e7b33c07af61cca355dfae36bacf" AffectingURI="http://www.legislation.gov.uk/id/uksi/2022/300" Notes="This amendment not applied to legislation.gov.uk. 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AffectedProvisions="reg. 100"><ukm:AffectedTitle>The Social Security (Contributions) Regulations 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="regulation-100" URI="http://www.legislation.gov.uk/id/uksi/2001/1004/regulation/100">reg. 100</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Social Security (Contributions) (Amendment) Regulations 2022 (revoked)</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/2022/300/regulation/2/3">reg. 2(3)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2022/300/regulation/1">reg. 1</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Date="2022-04-06" Qualification="Other" OtherQualification="with effect in relation to contributions paid in respect of the tax year 2022-23"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Row="341" EffectId="key-cfbf233ed12079e3f70ffd2a53d40cd5" AffectingYear="2023" AffectingEffectsExtent="E+W+S+N.I." AffectedClass="UnitedKingdomStatutoryInstrument" Modified="2026-04-14T11:20:14Z" AffectingNumber="57" Type="word substituted" RequiresApplied="false" AffectedNumber="1004" AffectedURI="http://www.legislation.gov.uk/id/uksi/2001/1004" URI="http://www.legislation.gov.uk/id/effect/key-cfbf233ed12079e3f70ffd2a53d40cd5" AffectedExtent="E+W+S+N.I." AffectedProvisions="reg. 21(2)" Notes="Sch. para. 3 superseded and ceases to have effect (retrospectively) by virtue of National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 2(4), 3(1)" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/57" AffectedYear="2001" AffectingProvisions="Sch. para. 3(2)(4)" AffectingClass="UnitedKingdomPublicGeneralAct"><ukm:AffectedTitle>The Social Security (Contributions) Regulations 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="regulation-21-2" URI="http://www.legislation.gov.uk/id/uksi/2001/1004/regulation/21/2">reg. 21(2)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>National Insurance Contributions (Reduction in Rates) Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ukpga/2023/57/schedule">Sch. </ukm:Section><ukm:Section Ref="schedule-paragraph-3-2" URI="http://www.legislation.gov.uk/id/ukpga/2023/57/schedule/paragraph/3/2">para. 3(2)</ukm:Section><ukm:Section Ref="schedule-paragraph-3-4" URI="http://www.legislation.gov.uk/id/ukpga/2023/57/schedule/paragraph/3/4">(4)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2024-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect AffectedNumber="1004" Notes="Sch. para. 3 superseded and ceases to have effect (retrospectively) by virtue of National Insurance Contributions (Reduction in Rates) Act 2024 (c. 5), ss. 2(4), 3(1)" Modified="2026-04-14T11:20:14Z" AffectingNumber="57" AffectingEffectsExtent="E+W+S+N.I." AffectingProvisions="Sch. para. 3(3)(a)(4)" AffectedExtent="E+W+S+N.I." URI="http://www.legislation.gov.uk/id/effect/key-0952405fb8ff77d3d63d511cc38fbfe7" AffectedProvisions="reg. 100(3)" AffectedURI="http://www.legislation.gov.uk/id/uksi/2001/1004" AffectingYear="2023" EffectId="key-0952405fb8ff77d3d63d511cc38fbfe7" AffectedYear="2001" Type="word substituted" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2023/57" AffectedClass="UnitedKingdomStatutoryInstrument" Row="682" RequiresApplied="false"><ukm:AffectedTitle>The Social Security (Contributions) Regulations 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="regulation-100-3" URI="http://www.legislation.gov.uk/id/uksi/2001/1004/regulation/100/3">reg. 100(3)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>National Insurance Contributions (Reduction in Rates) Act 2023</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule" URI="http://www.legislation.gov.uk/id/ukpga/2023/57/schedule">Sch. </ukm:Section><ukm:Section Ref="schedule-paragraph-3-3-a" URI="http://www.legislation.gov.uk/id/ukpga/2023/57/schedule/paragraph/3/3/a">para. 3(3)(a)</ukm:Section><ukm:Section Ref="schedule-paragraph-3-4" URI="http://www.legislation.gov.uk/id/ukpga/2023/57/schedule/paragraph/3/4">(4)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2024-04-06" Qualification="wholly in force"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect Type="word substituted" AffectedExtent="E+W+S+N.I." 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				</ukm:Metadata><Secondary><ExplanatoryNotes DocumentURI="http://www.legislation.gov.uk/uksi/2001/1004/note" IdURI="http://www.legislation.gov.uk/id/uksi/2001/1004/note" RestrictStartDate="2001-04-06"><P><Text><Emphasis>(This note is not part of the Regulations)</Emphasis></Text></P><P><BlockText><Para><Text>These Regulations consolidate the regulations relating to Social Security contributions. The principal instruments consolidated are the Social Security (Contributions) Regulations 1979 (<Acronym Expansion="Statutory Instrument">S.I.</Acronym> 1979/591) and the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 <Abbreviation Expansion="Number">No.</Abbreviation> 186).</Text></Para></BlockText></P><P><BlockText><Para><Text>These Regulations do not impose any new costs on business.</Text></Para></BlockText></P></ExplanatoryNotes></Secondary></Legislation>