The Social Security (Contributions) (Amendment No. 2) Regulations 2026

Section 1Citation, commencement and effect

These Regulations—
(a) may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2026,
(b) come into force on 6th April 2026, and
(c) have effect in relation to contributions under Part 1 of the Social Security Contributions and Benefits Act 1992 and contributions under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of a tax year beginning after 5th April 2026.

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

(1) The Social Security (Contributions) Regulations 2001 are amended as follows.
(2) In regulation 147—
(a) omit paragraphs (1) and (2);
(b) in paragraph (3), for “paragraph (1)” substitute “paragraph (5)(a)(i)” ;
(c) in paragraph (4), in the definition of “the relevant period” omit “Class 2 or” and for “(1)” substitute “(5)(a)” ;
(d) after paragraph (4), insert—
(5) Subject to paragraphs (8) to (10), regulations 148 and 148A and notwithstanding the provisions of regulation 145(1)(e), a person may pay Class 3 contributions in respect of any tax year beginning after 5th April 2026 which includes a period during which the person is outside the United Kingdom if—
(a) the person—
(i) satisfies the conditions specified in paragraph (3),
(ii) is a person to whom either of paragraphs (6) or (7) applies, and
(iii) is not a person to whom regulation 146(2)(a) applies, or
(b) the person—
(i) satisfies the condition specified in paragraph (11), and
(ii) is not a person to whom regulation 146(2)(a) applies.
(6) This paragraph applies to a person who has paid Class 2 contributions in respect of either or both of the tax years 2024-25 and 2025-26 pursuant to paragraph (1), as it applies in relation to contributions in respect of tax years ending before 6th April 2026, before the earlier of—
(a) the time when the person pays Class 3 contributions pursuant to paragraph (5)(a) in respect of the tax year 2026-27, or
(b) 6th April 2027.
(7) This paragraph applies to a person who has paid Class 3 contributions in respect of either or both of the tax years 2024-25 and 2025-26 pursuant to paragraph (1), as it applies in relation to contributions in respect of tax years ending before 6th April 2026, before the earlier of—
(a) the time when the person pays Class 3 contributions pursuant to paragraph (5)(a) in respect of the tax year 2026-27, or
(b) 6th April 2027.
(8) Class 3 contributions in respect of a tax year beginning after 5th April 2026 may not be made by a person pursuant to paragraph (5)(a) after the earlier of—
(a) the relevant date determined in accordance with regulation 87AA(3)(b) by a person who has, or who should have, notified HMRC pursuant to regulation 87AA that the person wishes to cease making Class 3 contributions in respect of a tax year beginning after 5th April 2026, or
(b) the time when the person became entitled to pay Class 3 contributions pursuant to regulation 145(1)(e) in respect of a tax year beginning after 5th April 2026.
(9) Class 3 contributions pursuant to paragraph (5)(a) may not be made by a person in respect of whom paragraph (6) applies if that person has not—
(a) notified HMRC of the person’s entitlement to pay the Class 2 contributions described in paragraph (6) in accordance with regulation 87, 87A or 87AA before 6th April 2026, or
(b) notified HMRC of the person’s entitlement to pay Class 3 contributions pursuant to paragraph (5)(a) in accordance with regulation 87AA before the earlier of—
(i) the time when the person pays Class 3 contributions pursuant to paragraph (5)(a), or
(ii) 6th April 2027.
(10) Class 3 contributions pursuant to paragraph (5)(a) may not be made by a person in respect of whom paragraph (7) applies if that person has not notified HMRC of the person’s entitlement to pay the Class 3 contributions, as it applied in relation to contributions in respect of tax years ending before 6th April 2026, in accordance with regulation 87, 87A or 87AA before 6th April 2026.
(11) The condition referred to in paragraph (5)(b)(i) is satisfied in relation to the person by or on behalf of whom Class 3 contributions pursuant to paragraph (5)(b) are to be paid if—
(a) the person has been resident in Great Britain or Northern Ireland (as the case may be) for a continuous period of not less than 10 years ending at any time before the time when Class 3 contributions pursuant to paragraph (5)(b) are to be paid, or
(b) in respect of each of 10 years ending at any time before the time when Class 3 contributions pursuant to paragraph (5)(b) are paid, qualifying contributions have been paid, by or on behalf of the person pursuant to—
(i) the payment of contributions abroad regulations,
(ii) the residence and presence regulations, or
(iii) the volunteer development workers regulations.
(12) For the purposes of paragraph (11)—
“ the payment of contributions abroad regulations ” means—
regulation 146(2)(a) (payment of contributions for periods abroad);
regulation 3(2)(a) of the National Insurance (Residence and Persons Abroad) Regulations, 1948 (payment of contributions in respect of periods abroad) ;
regulation 3A(2)(a) of the National Insurance (Residence and Persons Abroad) Regulations (Northern Ireland) 1948 ;
regulation 114(2)(a) of the Social Security (Contributions) Regulations 1975 (payment of contributions for periods abroad) ;
regulation 106(2)(a) of the Social Security (Contributions) Regulations (Northern Ireland) 1975 (payment of contributions for periods abroad) ;
regulation 120(2)(a) of the Social Security (Contributions) Regulations 1979 (payment of contributions for periods abroad) ;
regulation 112(2)(a) of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (payment of contributions for periods abroad) ;
“ qualifying contributions ” in respect of a year means—
contributions under the Act the earnings factor derived from which is not less than 52 times the lower earnings limit for the time being for primary Class 1 contributions in respect of that year;
52 contributions of any class under section 4, 7 or 8 of the Social Security Act 1975 paid in respect of that year;
52 contributions under section 3 of the National Insurance Act 1965 paid in respect of that year;
“ the residence and presence regulations ” means—
regulation 145(1) (condition as to residence or presence in Great Britain or Northern Ireland);
regulation 2 of the National Insurance (Residence and Persons Abroad) Regulations, 1948 (residence condition);
regulation 2 of the National Insurance (Residence and Persons Abroad) Regulations (Northern Ireland) 1948 (residence condition);
regulation 2 of the National Insurance (Residence and Persons Abroad) Regulations (Northern Ireland) 1973 (conditions as to residence in Northern Ireland) ;
regulation 113 of the Social Security (Contributions) Regulations 1975 (conditions as to residence or presence in Great Britain);
regulation 105 of the Social Security (Contributions) Regulations (Northern Ireland) 1975 (conditions as to residence or presence in Northern Ireland);
regulation 119 of the Social Security (Contributions) Regulations 1979 (conditions as to residence or presence in Great Britain);
regulation 111 of the Social Security (Contributions) Regulations (Northern Ireland) 1979 (conditions as to residence or presence in Northern Ireland);
“ the volunteer development workers regulations ” means—
regulation 151 (option to pay Class 2 contributions);
regulation 123C (option to pay Class 2 contributions) of the Social Security (Contributions) Regulations 1979;
regulation 115C (option to pay Class 2 contributions) of the Social Security (Contributions) (Northern Ireland) Regulations 1979.
(3) In regulation 148, omit “Class 2 or” and amend the heading accordingly.

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