2025 No. 321
Social Security

The Social Security (Contributions) (Amendment No. 2) Regulations 2025

Made
Laid before Parliament
Coming into force
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 175(4) of, and paragraphs 2 and 6(1) of Schedule 1 to, the Social Security Contributions and Benefits Act 19921 and by section 171(4) and (10) of, and paragraphs 2 and 6(1) of Schedule 1 to, the Social Security Contributions and Benefits (Northern Ireland) Act 19922 and now exercisable by them3.

Citation and commencement

1.

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2025 and come into force on 6th April 2025 immediately after the coming into force of the Income Tax (Pay As You Earn) (Amendment) Regulations 20254.

Amendment of the Social Security (Contributions) Regulations 2001

2.

The Social Security (Contributions) Regulations 20015 are amended as follows.

3.

In paragraph 21A(1)(b) of Schedule 4 (real time returns of information about payments of earnings)—

(a)

after “below” insert “either”; and

(b)

after “lower earnings limit” insert “or the secondary threshold, whichever is the lesser amount,”.

Angela MacDonald
Justin Holliday
Two of the Commissioners for His Majesty’s Revenue and Customs
EXPLANATORY NOTE
(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (“the 2001 Regulations”).

Regulation 3 amends paragraph 21A(1)(b) of Schedule 4 to the 2001 Regulations by adding reference to the secondary threshold so that a Real Time Information (RTI) employer must deliver to His Majesty’s Revenue and Customs (HMRC) the information specified in Schedule 4A (real time returns) unless the employee’s earnings are below either the lower earnings limit or the secondary threshold, whichever is the lesser amount. This change ensures that where the secondary threshold is less than the lower earnings limit, an RTI employer would still be required to provide to HMRC the information specified in Schedule 4A of the 2001 Regulations where the earnings are at or above the secondary threshold.

A Tax Information and Impact Note has not been prepared for these Regulations as they contain no substantive changes to tax policy.