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

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Introduction

1 Citation, commencement, interpretation and effect

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

2020 No. 1523
Social Security

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

Made
Laid before Parliament
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 3(2)(b) and (3), and 10(9)(a), of the Social Security Contributions and Benefits Act 19921, and sections 3(2)(b) and (3), and 10(9)(a), of the Social Security Contributions and Benefits (Northern Ireland) Act 19922.

The Secretary of State and the Department for Communities concur in the making of regulations 1 and 2.

1

1992 c. 4 (“the 1992 Act”). Section 3(2) was amended by paragraph 3 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2). Section 10 was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19), and relevantly amended by paragraph 174(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).

2

1992 c. 7 (“the 1992 NI Act”). Section 3(2) was amended by S.I. 1999/671. Section 10 was substituted by section 78(2) of the Child Support, Pensions and Social Security Act 2000, and relevantly amended by paragraph 195(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003.