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

(1)

A payment mentioned in paragraph (2) is to be disregarded in the calculation of earnings from an employed earner’s3 employment for the purpose of earnings-related contributions4.

(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.

3

“Employed earner” is defined in section 2(1)(a) of the 1992 Act. Section 2(1)(a) of the 1992 NI Act gives an equivalent definition applicable in Northern Ireland.

4

Section 1(2) of the 1992 Act provides that (National Insurance) contributions under Part I of the Act shall be of various classes, including Class 1, earnings related, contributions. Section 1(2) of the 1992 NI Act makes equivalent provision for Northern Ireland.