The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021

• Citation: S.I. 2021/242
• Sections: 3

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021.

(2) These Regulations come into force on 6th April 2021 and have effect for the tax year 2021-22.

Section 2 Interpretation

In these Regulations—

“coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);

“coronavirus related home office expenses” means expenses incurred by the employed earner in respect of equipment where—

that equipment was obtained for the sole purpose of enabling the employed earner to work from home as a result of the coronavirus outbreak; and

the provision of the equipment would have been exempt from income tax under section 316 of the Income Tax (Earnings and Pensions) Act 2003 if it had been provided directly to the employed earner by or on behalf of a secondary contributor .

“coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to coronavirus; and

“earnings-related contributions” means contributions payable under the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of earnings paid to or for the benefit of an earner in respect of an employed earner’s employment.

Section 3 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

(1) A payment mentioned in paragraph (2) or paragraph (3) is to be disregarded in the calculation of earnings from an earner’s employment for the purposes of earnings-related contributions.

(2) A payment that is an amount reimbursed to an employed earner in respect of coronavirus related home office expenses.

(3) 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.