The Social Security (Contributions) (Amendment No. 7) Regulations 2025

• Citation: S.I. 2025/1132
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 7) Regulations 2025 and come into force on 20th November 2025.

Section 2 Amendment of the Social Security (Contributions) Regulations 2001

In Part 10 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) after paragraph 32 insert—

Post Office Capture Redress Scheme payments

(33)

(1) A payment of compensation made by the Department for Business and Trade to a person under the Post Office Capture Redress Scheme or to a nominated individual.

(2) A relevant onward payment of a payment defined in paragraph (1).

(3) In this paragraph—

“ the Capture system ” means any version of the computer system used by Post Office Limited known as Capture or the Capture Accounting System;

“ nominated individual ” means any person who was a shareholder or a director of a company or a partner in a partnership which ceased to exist and that would have been eligible for compensation under the Post Office Capture Redress Scheme;

“ Post Office Capture Redress Scheme ” means the scheme announced by His Majesty’s Government on 19th June 2025 to compensate people adversely affected by the Capture system;

“ Post Office Limited ” has the same meaning as in paragraph 26(3);

“ relevant onward payment ” has the same meaning as in paragraph 28(5).