Statutory Instruments
2026 No. 343
SOCIAL SECURITY
The Social Security (Contributions) (Amendment No. 3) Regulations 2026
Made
24th March 2026
Laid before Parliament
25th March 2026
Coming into force
6th April 2026
The Treasury make these Regulations in exercise of the powers conferred by sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992(1) and sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992(2) and now exercisable by them(3).
The Secretary of State and the Department for Communities concur in the making of these Regulations.
Citation and commencement
1. These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2026 and come into force on 6th April 2026.
Amendment to the Social Security (Contributions) Regulations 2001
2. In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001(4), after paragraph 8B insert—
Payments exempted from income tax under section 316ZA of ITEPA 2003
8C. Any amount that is exempted from income tax under section 316ZA of ITEPA 2003 (accommodation, supplies and services used in employment duties: payment or reimbursement of expenses)(5).
Payments exempted from income tax under section 320D of ITEPA 2003
8D. Any amount that is exempted from income tax under section 320D of ITEPA 2003 (flu vaccinations)(6).”.
Stephen Morgan
Taiwo Owatemi
Two of the Lords Commissioners of His Majesty’s Treasury
24th March 2026
The Secretary of State concurs as indicated in the preamble.
Signed by authority of the Secretary of State for Work and Pensions.
Stephen Timms
Minister of State
Department for Work and Pensions
24th March 2026
The Department for Communities concurs as indicated in the preamble.
Sealed with the Official Seal of the Department for Communities on 24 March 2026
Cherrie Arnold
A senior officer of the Department for Communities
24th March 2026
1992 c. 4. Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).
The functions of the Secretary of State, under sections 3(2) and (3) of the Social Security Contributions and Benefits Act 1992, were transferred to the Treasury, with the concurrence of the Secretary of State, by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999. The functions of the Department under sections 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (“SSCB(NI)A”) were transferred to the Treasury, with the concurrence of the Department, by S.I. 1999/671. “Department” is defined by section 170 of the SSCB(NI)A and means the Department of Health and Social Services for Northern Ireland. The functions of the Department of Health and Social Services for Northern Ireland, under the SSCB(NI)A, were transferred to the Department for Social Development by S.R. 1999 No. 481. The Department for Social Development was renamed the Department for Communities by section 1(7) of the Departments Act (Northern Ireland) 2016 (c. 5 (N.I.)).
“ITEPA 2003” is defined in section 122(1) of the Social Security Contributions and Benefits Act 1992 and section 121(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and means the Income tax (Earnings and Pensions) Act 2003 (c. 1). Section 316ZA of the Income Tax (Earnings and Pensions) Act 2003 was inserted by section 20 of the Finance Act 2026 (c. 11).
Section 320D of the Income Tax (Earnings and Pensions) Act 2003 was inserted by section 20 of the Finance Act 2026.