Covid-19: NIC exemption for test and trace support payments

Released 02 October 2020

HMRC have issued a tax information and impact note (TIIN) confirming that Test and Trace Support payments may be disregarded for employer and employee Class 1 National insurance Contributions (NICs) and employer Class 1A NICs.

From 28 September 2020 people on low incomes who have tested positive for coronavirus (Covid-19), or have been told by NHS Test and Trace (NHSTT) to self-isolate, that cannot work from home and have lost income as a result, may receive a Test and Trace Support payment of £500.

The measure will take effect from 22 October 2020.

Further information can be found in the TIIN Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments.

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