The Social Security (Contributions) (Amendment No. 3) Regulations 2026

• Citation: S.I. 2026/343
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 3) Regulations 2026 and come into force on 6th April 2026.

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

In Part 8 of Schedule 3 to the Social Security (Contributions) Regulations 2001 , 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) .

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) .