Secondary Legislation under National Insurance Contributions Act 2022

Showing 8 Statutory Instruments linked to this bill.

Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026

Laid before Parliament: 12 January 2026
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Act 1993 Social Security Administration (Northern Ireland) Act 1992 Social Security Administration Act 1992 Social Security Contributions and Benefits (Northern Ireland) Act 1992 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2026.

Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2025

Laid before Parliament: 15 January 2025
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Act 1993 Social Security Administration (Northern Ireland) Act 1992 Social Security Administration Act 1992 Social Security Contributions and Benefits (Northern Ireland) Act 1992 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2025.

Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024

Laid before Parliament: 15 January 2024
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Act 1993 Social Security Contributions and Benefits (Northern Ireland) Act 1992 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (“the NICA 2022”). The amendments have effect from 6th April 2024.

National Insurance Contributions Act 2022 (Freeports and Investment Zones) (Consequential Amendments) Regulations 2023

Reference: 2023 No. 812
Laid before Parliament: 18 July 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations amend the National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 (S.I. 2022/307) and the Social Security Contributions (Freeports) Regulations 2022 (S.I. 2022/313). They make amendments in consequence of those made to the National Insurance Contributions Act 2022 (c. 9) (“NICA 2022”) by the Finance (No. 2) Act 2023 (c. 30), which extended the power to designate special tax sites (in section 113 of the Finance Act 2021 (c. 26)) to allow designation of such sites in or connected with both freeports and investment zones located in Great Britain.

Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023

Laid before Parliament: 16 January 2023
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Act 1993 Social Security Administration (Northern Ireland) Act 1992 Social Security Administration Act 1992 Social Security Contributions and Benefits (Northern Ireland) Act 1992 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”) the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2023.

National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022

Reference: 2022 No. 307
Laid before Parliament: 16 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations specify types of employments for which the reliefs provided to employers on secondary Class 1 National Insurance contributions (“NICs”) in Part 1 of the National Insurance Contributions Act 2022 only apply after the end of the tax year.

Social Security Contributions (Freeports) Regulations 2022

Reference: 2022 No. 313
Laid before Parliament: 16 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022 Social Security Contributions and Benefits Act 1992
SI explanatory text These Regulations make provision in relation to the zero-rate of secondary (employer) National Insurance contributions (“NICs”) available in freeport tax sites in Great Britain under the National Insurance Contributions Act 2022 (“the Act”).

Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026

Laid before Parliament: 12 January 2026
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
National Insurance Contributions Act 2022
SI explanatory text These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. 9) (“the NICA 2022”). The amendments have effect from 6th April 2026.