SI 2020/525 – The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020

Released 21 May 2020

SI 2020/525 disregards for Class 1 NIC reimbursed office equipment expenses for employees working from home due to the coronavirus outbreak from 11 June 2020.

The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020 provide that amounts reimbursed to an employee in respect of expenses that the employee has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak will be disregarded when calculating the amount of earnings for the purposes of calculating that employee’s liability to pay primary Class 1 contributions. The regulations come into force on 11 June 2020 and have effect for payments made on or after that date but before the end of the tax year 2020–21.

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