diff --git a/res/css/_components.pcss b/res/css/_components.pcss
index fe23a1c388..d4d7ecc316 100644
--- a/res/css/_components.pcss
+++ b/res/css/_components.pcss
@@ -28,6 +28,7 @@
 @import "./components/views/messages/_MBeaconBody.pcss";
 @import "./components/views/messages/shared/_MediaProcessingError.pcss";
 @import "./components/views/settings/devices/_DeviceTile.pcss";
+@import "./components/views/settings/shared/_SettingsSubsection.pcss";
 @import "./components/views/spaces/_QuickThemeSwitcher.pcss";
 @import "./structures/_AutoHideScrollbar.pcss";
 @import "./structures/_BackdropPanel.pcss";
diff --git a/res/css/components/views/settings/shared/_SettingsSubsection.pcss b/res/css/components/views/settings/shared/_SettingsSubsection.pcss
new file mode 100644
index 0000000000..9eb51696ba
--- /dev/null
+++ b/res/css/components/views/settings/shared/_SettingsSubsection.pcss
@@ -0,0 +1,36 @@
+/*
+Copyright 2022 The Matrix.org Foundation C.I.C.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+*/
+
+.mx_SettingsSubsection {
+    width: 100%;
+    box-sizing: border-box;
+}
+
+.mx_SettingsSubsection_heading {
+    padding-bottom: $spacing-8;
+}
+
+.mx_SettingsSubsection_description {
+    width: 100%;
+    box-sizing: inherit;
+    line-height: $font-24px;
+    margin-bottom: $spacing-32;
+    color: $secondary-content;
+}
+
+.mx_SettingsSubsection_content {
+    width: 100%;
+}
diff --git a/res/css/views/settings/tabs/_SettingsTab.pcss b/res/css/views/settings/tabs/_SettingsTab.pcss
index 8b4d17d8e9..544b5c623b 100644
--- a/res/css/views/settings/tabs/_SettingsTab.pcss
+++ b/res/css/views/settings/tabs/_SettingsTab.pcss
@@ -103,5 +103,5 @@ limitations under the License.
     grid-template-columns: 1fr;
     grid-gap: $spacing-32;
 
-    padding: 0 $spacing-16;
+    padding: $spacing-16 0;
 }
diff --git a/src/components/views/settings/shared/SettingsSubsection.tsx b/src/components/views/settings/shared/SettingsSubsection.tsx
new file mode 100644
index 0000000000..5dcdc9dad6
--- /dev/null
+++ b/src/components/views/settings/shared/SettingsSubsection.tsx
@@ -0,0 +1,37 @@
+/*
+Copyright 2022 The Matrix.org Foundation C.I.C.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+*/
+
+import React from "react";
+
+import Heading from "../../typography/Heading";
+
+export interface SettingsSubsectionProps {
+    heading: string;
+    description?: string | React.ReactNode;
+    children?: React.ReactNode;
+}
+
+const SettingsSubsection: React.FC<SettingsSubsectionProps> = ({ heading, description, children }) => (
+    <div className="mx_SettingsSubsection">
+        <Heading className="mx_SettingsSubsection_heading" size='h3'>{ heading }</Heading>
+        { !!description && <div className="mx_SettingsSubsection_description">{ description }</div> }
+        <div className="mx_SettingsSubsection_content">
+            { children }
+        </div>
+    </div>
+);
+
+export default SettingsSubsection;
diff --git a/src/components/views/settings/tabs/user/SessionManagerTab.tsx b/src/components/views/settings/tabs/user/SessionManagerTab.tsx
index afa663392b..17c09aeb7a 100644
--- a/src/components/views/settings/tabs/user/SessionManagerTab.tsx
+++ b/src/components/views/settings/tabs/user/SessionManagerTab.tsx
@@ -17,10 +17,17 @@ limitations under the License.
 import React from 'react';
 
 import { _t } from "../../../../../languageHandler";
+import SettingsSubsection from '../../shared/SettingsSubsection';
 import SettingsTab from '../SettingsTab';
 
 const SessionManagerTab: React.FC = () => {
-    return <SettingsTab heading={_t('Sessions')} />;
+    return <SettingsTab heading={_t('Sessions')}>
+        <SettingsSubsection
+            heading={_t('Current session')}
+            // TODO session content coming here
+            // in next PR
+        />
+    </SettingsTab>;
 };
 
 export default SessionManagerTab;
diff --git a/src/i18n/strings/en_EN.json b/src/i18n/strings/en_EN.json
index 9716fc9813..e601003ecb 100644
--- a/src/i18n/strings/en_EN.json
+++ b/src/i18n/strings/en_EN.json
@@ -1563,6 +1563,7 @@
     "Where you're signed in": "Where you're signed in",
     "Manage your signed-in devices below. A device's name is visible to people you communicate with.": "Manage your signed-in devices below. A device's name is visible to people you communicate with.",
     "Sessions": "Sessions",
+    "Current session": "Current session",
     "Sidebar": "Sidebar",
     "Spaces to show": "Spaces to show",
     "Spaces are ways to group rooms and people. Alongside the spaces you're in, you can use some pre-built ones too.": "Spaces are ways to group rooms and people. Alongside the spaces you're in, you can use some pre-built ones too.",
diff --git a/test/components/views/settings/shared/SettingsSubsection-test.tsx b/test/components/views/settings/shared/SettingsSubsection-test.tsx
new file mode 100644
index 0000000000..acc2e6db95
--- /dev/null
+++ b/test/components/views/settings/shared/SettingsSubsection-test.tsx
@@ -0,0 +1,45 @@
+/*
+Copyright 2022 The Matrix.org Foundation C.I.C.
+
+Licensed under the Apache License, Version 2.0 (the "License");
+you may not use this file except in compliance with the License.
+You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+Unless required by applicable law or agreed to in writing, software
+distributed under the License is distributed on an "AS IS" BASIS,
+WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+See the License for the specific language governing permissions and
+limitations under the License.
+*/
+
+import React from 'react';
+import { render } from '@testing-library/react';
+
+import SettingsSubsection from '../../../../../src/components/views/settings/shared/SettingsSubsection';
+
+describe('<SettingsSubsection />', () => {
+    const defaultProps = {
+        heading: 'Test',
+        children: <div>test settings content</div>,
+    };
+    const getComponent = (props = {}): React.ReactElement =>
+        (<SettingsSubsection {...defaultProps} {...props} />);
+
+    it('renders without description', () => {
+        const { container } = render(getComponent());
+        expect(container).toMatchSnapshot();
+    });
+
+    it('renders with plain text description', () => {
+        const { container } = render(getComponent({ description: 'This describes the subsection' }));
+        expect(container).toMatchSnapshot();
+    });
+
+    it('renders with react element description', () => {
+        const description = <p>This describes the section <a href='/#'>link</a></p>;
+        const { container } = render(getComponent({ description }));
+        expect(container).toMatchSnapshot();
+    });
+});
diff --git a/test/components/views/settings/shared/__snapshots__/SettingsSubsection-test.tsx.snap b/test/components/views/settings/shared/__snapshots__/SettingsSubsection-test.tsx.snap
new file mode 100644
index 0000000000..10309d2f67
--- /dev/null
+++ b/test/components/views/settings/shared/__snapshots__/SettingsSubsection-test.tsx.snap
@@ -0,0 +1,81 @@
+// Jest Snapshot v1, https://goo.gl/fbAQLP
+
+exports[`<SettingsSubsection /> renders with plain text description 1`] = `
+<div>
+  <div
+    class="mx_SettingsSubsection"
+  >
+    <h3
+      class="mx_Heading_h3 mx_SettingsSubsection_heading"
+    >
+      Test
+    </h3>
+    <div
+      class="mx_SettingsSubsection_description"
+    >
+      This describes the subsection
+    </div>
+    <div
+      class="mx_SettingsSubsection_content"
+    >
+      <div>
+        test settings content
+      </div>
+    </div>
+  </div>
+</div>
+`;
+
+exports[`<SettingsSubsection /> renders with react element description 1`] = `
+<div>
+  <div
+    class="mx_SettingsSubsection"
+  >
+    <h3
+      class="mx_Heading_h3 mx_SettingsSubsection_heading"
+    >
+      Test
+    </h3>
+    <div
+      class="mx_SettingsSubsection_description"
+    >
+      <p>
+        This describes the section 
+        <a
+          href="/#"
+        >
+          link
+        </a>
+      </p>
+    </div>
+    <div
+      class="mx_SettingsSubsection_content"
+    >
+      <div>
+        test settings content
+      </div>
+    </div>
+  </div>
+</div>
+`;
+
+exports[`<SettingsSubsection /> renders without description 1`] = `
+<div>
+  <div
+    class="mx_SettingsSubsection"
+  >
+    <h3
+      class="mx_Heading_h3 mx_SettingsSubsection_heading"
+    >
+      Test
+    </h3>
+    <div
+      class="mx_SettingsSubsection_content"
+    >
+      <div>
+        test settings content
+      </div>
+    </div>
+  </div>
+</div>
+`;