uksi/2024/289 — The Social Security (Contributions) (Amendment No. 2) Regulations 2024

2024 No. 289 SOCIAL SECURITY The Social Security (Contributions) (Amendment No. 2) Regulations 2024 Made 4th March 2024 Laid before Parliament 5th March 2024 Coming into force 1st April 2024 The Treasury make these Regulations in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 1992 and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 and now exercisable by them. The Secretary of State and the Department for Communities concur in the making of these Regulations. Citation and commencement 1 These Regulations may be cited as the Social Security (Contributions) (Amendment No. 2) Regulations 2024 and come into force on 1st April 2024. Amendment of the Social Security (Contributions) Regulations 2001 2 In 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) , in Part 10, after paragraph 28 insert— Parental Transitions Support scheme payments 29 Any Parental Transitions Support scheme payment made by a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 under section 20 of the Local Government in Scotland Act 2003 . Jobs Plus Pilot payments 30 Any Jobs Plus Pilot scheme payment made pursuant to arrangements made by the Secretary of State under section 2 of the Employment and Training Act 1973 . . Scott Mann Mike Wood Two of the Lords Commissioners of His Majesty's Treasury 4th March 2024 The Secretary of State concurs. Signed by the authority of the Secretary of State for Work and Pensions. Jo Churchill Minister of State Department for Work and Pensions 4th March 2024 The Department for Communities concurs. Sealed with the Official Seal of the Department for Communities on 1st March 2024 David Tarr A senior officer of the Department for Communities Explanatory Note (This note is not part of the Regulations) These Regulations amend the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004 ) to provide that Parental Transitions Support scheme payments and Jobs Plus Pilot scheme payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions. Parental Transitions Support scheme payments are made by Scottish Local Authorities to parents or carers as part of a scheme to ease their progression into work and eligibility is dependent upon the receipt of certain social security benefits as determined by that scheme as well as the receipt of a formal offer to start work. Jobs Plus Pilot scheme payments are made by local housing associations or local authorities in England to persons residing in social housing as an incentive to enter employment. A Tax Information and Impact Note has not been prepared for this instrument because it contains no substantive changes to National Insurance Contributions policy.