On Mar. 14, UK HMRC amended rules on social security contributions.
UK HMRC published the Social security contributions (decisions and appeals) (amendment) regulations 2025 (StIn 2025/350) which make amendments to Social security contributions (decisions and appeals) regulations 1999 (StIn 1999/1027).
Follows UKP May 2023 issued Neonatal care (leave and pay) act 2023, see #143472.
Summary
Neonatal care (leave and pay) act 2023 makes provision for statutory neonatal care leave and pay to be made to employees whose child is in receipt of neonatal care.
Entitlement to neonatal care leave and pay will come into effect from Apr. 6 2025.
This instrument makes consequential amendments to the 1999 regulations.
This is a direct consequence of introducing statutory neonatal care pay, by inserting ref to statutory neonatal care pay alongside reference to existing statutory payments.
Amendment allows HMRC to make decisions about the entitlement to statutory neonatal care pay and allow employees/employers to appeal against such decisions.
