Social Security (Contributions) (Amendment No.2) Regulations 2013 come into force
Implementation date: 10 June 2013
The Regulations remove the liability to national insurance contributions where an employer pays an employee's annual fee for membership of the Disclosure and Barring Service Update Service and a chargeable benefit arises. This applies where a fee is payable for updating certificates and criminal record certificates where the application is made at the same time as an application to join the Update Service or where a person already holds a certificate that is subject to updating arrangements. The Regulations can be viewed on the UK legislation website.