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

• Citation: S.I. 2022/276
• Sections: 3

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022.

(2) These Regulations come into force on 6th April 2022 and have effect for the tax year 2022-23.

Section 2 Interpretation

In these Regulations—

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

“ 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) 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 made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner.