Legislation – The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020

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Introduction

1 Citation, commencement and interpretation

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

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

Signature

Explanatory note

A test and trace support payment is to be disregarded in the calculation of earnings from an employed earner’s3 employment for the purpose of earnings-related contributions.
3

“Earnings” and “employed earner” are defined in section 3(1) of the Social Security Contributions and Benefits Act 1992.