Statutory Instruments
2020 No. 1523
Social Security
The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020
Made
11th December 2020
Laid before Parliament
14th December 2020
Coming into force
25th January 2021
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 1992( 1 ), and sections 3(2)(b) and (3), and 10(9)(a), of the Social Security Contributions and Benefits (Northern Ireland) Act 1992( 2 ).
The Secretary of State and the Department for Communities concur in the making of regulations 1 and 2.
Citation, commencement, interpretation and effect
(2) These Regulations come into force on 25th January 2021 and have effect in relation to payments made on or after that date, but before the end of the tax year 2020-21.
(3) In these Regulations, “” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).
Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
(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.
Prescribed general earnings in respect of which Class 1A contributions not payable
James Morris
Rebecca Harris
Two of the Lords Commissioners of Her Majesty’s Treasury
10th December 2020
The Secretary of State concurs as indicated in the preamble.
Signed by authority of the Secretary of State for Work and Pensions
Guy Opperman
Parliamentary Under-Secretary of State
Department for Work and Pensions
11th December 2020
The Department for Communities concurs as indicated in the preamble.
Sealed with the Official Seal of the Department for Communities on 11th December 2020.
Anne McCleary
A senior officer of the Department for Communities
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) .
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.
“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.
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.
See section 1(2)(b) of the 1992 Act and section 1(2)(b) of the 1992 NI Act.