The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020
These Regulations provide for payments made to employed earners for coronavirus tests to be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions (“NICs”), and also that such payments are also not liable to Class 1A NICs.
Lifecycle
Department
Made
11 Dec 2020
—
In force
25 Jan 2021
Enabling power
The Secretary of State and the Department for Communities concur in the making of regulations 1 and 2.
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