The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020

These Regulations provide that “test and trace support payments” paid by local authorities in England to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions, as provided for by regulation 2, and that Class 1A contributions are not payable on such payments, as provided for by regulation 3.