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.
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