Statutory Instruments
2022 No. 416
Social Security
The Social Security (Contributions) (Amendment No. 2) Regulations 2022
Made
31st March 2022
Coming into force
6th April 2022
These Regulations are made by the Treasury in exercise of the powers conferred by sections 19(4)(a) and (5A) and 175(3) of the Social Security Contributions and Benefits Act 1992 (“ the Contributions Act ”)( 1 ) and sections 19(4)(a) and (5A) and 171(3) and (10) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“ the Northern Ireland Contributions Act ”)( 2 ).
Citation, commencement and effect I1
1. —(1) These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2022 and come into force on 6th April 2022.
(2) These Regulations have effect [F1 in relation to payments of earnings made before 6 November in F1] the tax year 2022-23.
Modification of the Social Security (Contributions) Regulations 2001 I2
2. Regulation 131 of the Social Security (Contributions) Regulations 2001 ( 5 ) is to have effect as if for “5.85” there were substituted “7.1” .
Alan Mak
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
1992 c. 4 . Section 19(4) was amended by paragraph 5(4) of Schedule 1 to the National Insurance Contributions Act 2002 (c. 19) (“the NICA 2002”). Section 19(5A) was inserted by paragraph 19(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) .
1992 c. 7 . Section 19(4) was amended by paragraph 24(4) of Schedule 1 to the NICA 2002. Section 19(5A) was inserted by paragraph 19(2) of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 ( S.I. 1999/671 ) (“ the Transfer Order ”). Section 171(10) was substituted by paragraph 28(3) of Schedule 3 to the Transfer Order.
Section 176(1)(a) has been amended but these amendments are not relevant to these Regulations.
Section 172(11A) was inserted by paragraph 29(5) of Schedule 3 to the Transfer Order.
S.I. 2001/1004 ; relevant amending instruments are S.I. 2003/964 and 2011/940 .