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The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020

S.I. 2020/1065 · Made 30 September 2020

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Social Security, England

Made 30th September 2020

Laid before Parliament 1st October 2020

Coming into force 22nd October 2020

These Regulations are made by the Treasury in exercise of the powers conferred by section 3(2) and (3) and 10(9)(a) of the Social Security Contributions and Benefits Act 1992f1.

The Secretary of State concurs in the making of regulations 1 and 2.

Annotations to the whole text

Footnotes

f1

1992 c. 4. 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(9)(a) was substituted by section 74(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19) and amended by paragraph 174(12) of Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (c. 1).

Contents

  1. 1Citation, commencement and interpretation
  2. 2Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
  3. 3Prescribed general earnings in respect of which Class 1A contributions not payable
  4. Signature
  5. Explanatory note

1Citation, commencement and interpretation

(1)

These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020 and come into force on 22nd October 2020.

(2)

In these Regulations—

  • “coronavirus” means severe acute respiratory syndrome coronavirus 2;

  • “local authority” has the meaning given in section 2B(5) of the National Health Service Act 2006f1;

  • “test and trace support payment” means a payment made by a local authority under the scheme known as the Test and Trace Support Payment scheme to a person who has been required to self-isolate due to coronavirus.

2Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

A test and trace support payment is to be disregarded in the calculation of earnings from an employed earner’sf1 employment for the purpose of earnings-related contributions.

3Prescribed general earnings in respect of which Class 1A contributions not payable

Class 1A contributions are not to be payable in respect of general earnings which are test and trace support payments.

Signature

James Morris

Michael Tomlinson

Two of the Lords Commissioners of Her Majesty’s Treasury

30th September 2020

The Secretary of State concurs.

Signed by authority of the Secretary of State for Work and Pensions.

Guy Opperman

Minister for Pensions and Financial Inclusion

Department for Work and Pensions

30th September 2020

Explanatory note

(This note is not part of the Regulations)

These Regulations 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 for the purposes of calculating liability to pay primary and secondary Class 1 contributions, as provided for by regulation 2, and that Class 1A contributions are not payable on such payments, as provided for by regulation 3.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.