The Social Security (Contributions) (Amendment No. 4) Regulations 2026

• Citation: S.I. 2026/684
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Social Security (Contributions) (Amendment No. 4) Regulations 2026 and come into force on 20th July 2026.

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

Paragraph 10A of Part 6 of Schedule 3 to the Social Security (Contributions) Regulations 2001 (pensions and pensions contributions; payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions) is amended as follows—

(a) the existing text becomes sub-paragraph (1);

(b) after “payment” insert “—” ;

(c) from “under” to the end becomes paragraph (a);

(d) in that paragraph, for “2014 ( S.I. 2014/2328 ).” substitute “2014 ( S.I. 2014/2328 ); or” ;

(e) after paragraph (a) insert—

(b) of EDP 2015 equivalent benefits under the AFPS 1975.

(f) after paragraph (b) insert—

(2) For the purposes of paragraph (1)(b)—

“ AFPS 1975 ” means the occupational pension scheme arrangements for members of the regular armed forces known as the Armed Forces Pension Scheme 1975 established by Schedules 1 and 3 to each Armed Forces Pension Scheme 1975 instrument which means any of the following—

the Air Force (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Order 2010 made on 10th February 2010 ;

the Army Pension (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Warrant 2010 made on the 10th February 2010 ; and

the Naval and Marine Pensions (Armed Forces Pension Scheme 1975 and Attributable Benefits Scheme) Order 2010 made on the 10th February 2010 ;

The instruments are collectively referred to as “ each instrument ” and the instrument applicable to the individual’s remediable service under the AFPS 1975 is referred to as the “ relevant instrument ”.

“ EDP 2015 benefits ” means benefits under the EDP 2015 scheme established by the Armed Forces Early Departure Payments Scheme Regulations 2014 ;

“ EDP 2015 equivalent benefits ” means new scheme benefits which—

are payable in relation to the individual’s remediable service under AFPS 1975 as a result of a section 6 election or a section 10 election; and

are equivalent to EDP 2015 benefits;

“ new scheme benefits ” has the meaning given in section 34 of the Public Service Pensions and Judicial Offices Act 2022 ;

“ remediable service ” has the meaning given in section 1 of the Public Service Pensions and Judicial Offices Act 2022;

“ Section 6 election ” has the meaning given in paragraph 8(1)(a) of Schedule 4 to the relevant instrument;

“ Section 10 election ” has the meaning given in paragraph 12(1)(a) of Schedule 4 to the relevant instrument.