SI 2020/1065 – The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020

Released 01 October 2020

SI 2020/1065 provides that coronavirus ‘test and trace support payments’ are not liable to Class 1 or Class 1A NICs from 22 October 2020.

The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020 provide that ‘test and trace support payments’ paid by local authorities in England to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings liable to primary and secondary Class 1 contributions and that Class 1A contributions are not payable on such payments. The regulations come into force on 22 October 2020.

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