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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 ).

A draft of this instrument was laid before Parliament in accordance with section 176(1)(a)( 3 ) of the Contributions Act and section 172(11A)( 4 ) of the Northern Ireland Contributions Act and approved by a resolution of each House of Parliament.

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 2001I2

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

( 1 )

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) .

( 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.

( 3 )

Section 176(1)(a) has been amended but these amendments are not relevant to these Regulations.

( 4 )

Section 172(11A) was inserted by paragraph 29(5) of Schedule 3 to the Transfer Order.

( 5 )

S.I. 2001/1004 ; relevant amending instruments are S.I. 2003/964 and 2011/940 .

Status: There are currently no known outstanding effects for the The Social Security (Contributions) (Amendment No. 2) Regulations 2022.
The Social Security (Contributions) (Amendment No. 2) Regulations 2022 (2022/416)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Words in reg. 1(2) substituted (25.10.2022) by Health and Social Care Levy (Repeal) Act 2022 (c. 43) , Sch. para. 4 (with Sch. para. 8 )this amendment (text substituted) should be read in conjunction with other related provisions, see the commentary.substituted
I1Reg. 1 in force at 6.4.2022, see reg. 1(1)
I2Reg. 2 in force at 6.4.2022, see reg. 1(1)
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

Status of changes to instrument text

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