SI 2025/144 Social Security (Contributions) (Amendment) Regulations 2025

Published on: 12 February 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations are made to amend the Social Security (Contributions) Regulations 2001, SI 2001/1004 to add a requirement for employers who are claiming the zero rate of secondary Class 1 (employer) National Insurance contributions in respect of employees who work in special tax sites in freeports or investment zones in Great Britain, to include the postcode for the address at which the employee works in their Full Payment Submission.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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