The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022

These Regulations provide that amounts paid to an employed earner for the cost of a coronavirus diagnostic test will be disregarded when calculating the amount of earnings for the purposes of calculating any liability to pay primary and secondary Class 1 contributions.

Lifecycle

Department

Made

15 Mar 2022

—

In force

06 Apr 2022

Enabling power

The Secretary of State and the Department for Communitiesconcur in the making of these Regulations.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 16 Mar 2022 · 34 KB

Instrument

application/pdf · 16 Mar 2022 · 36 KB