{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-england-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-england-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1065",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-england-regulations-2020",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions",
  "text": "A test and trace support payment is to be disregarded in the calculation of earnings from an employed earner’s employment for the purpose of earnings-related contributions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Earnings” and “employed earner” are defined in section 3(1) of the Social Security Contributions and Benefits Act 1992."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1065/regulation/2",
    "retrieved_at": "2026-10-28T22:24:57.856853+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}