The Social Security (Contributions) (Amendment No. 6) Regulations 2025
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to clarify that payments of compensation made under the Horizon Convictions Redress Scheme will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions for an expanded group of people eligible under the Scheme. Payments will be made under the Scheme by the Department for Business and Trade to persons who have had a conviction involving the Horizon system quashed, whether by legislation or by the courts, received a caution of any kind, received an alternative to prosecution or a purported alternative to prosecution in Scotland and to persons who were the subject of a criminal prosecution involving the Horizon system but were not convicted.