SI 2025/321 The Social Security (Contributions) (Amendment No. 2) Regulations 2025

Published on: 13 March 2025

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend Social Security (Contributions) Regulations 2001, SI 2001/10004 by adding reference to the secondary threshold so that a Real Time Information employer must deliver to His Majesty’s Revenue and Customs the information specified in Schedule 4A (real time returns) unless the employee’s earnings are below either the lower earnings limit or the secondary threshold, whichever is the lesser amount.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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