The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020

• Citation: S.I. 2020/1523
• Sections: 3

Section 1 Citation, commencement, interpretation and effect

(1) These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020.

(2) These Regulations come into force on 25th January 2021 and have effect in relation to payments made on or after that date, but before the end of the tax year 2020-21.

(3) In these Regulations, “coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).

Section 2 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

(1) A payment mentioned in paragraph (2) is to be disregarded in the calculation of earnings from an employed earner’s employment for the purpose of earnings-related contributions .

(2) A payment that is made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner.

Section 3 Prescribed general earnings in respect of which Class 1A contributions not payable

Class 1A contributions are not to be payable in respect of general earnings which are payments made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner.