{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020.json",
  "id": "uksi/2020/1523",
  "title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020",
  "short_title": "Social Security Contributions (Disregarded Payments) (Coronavirus) 2020",
  "long_title": "These Regulations provide for payments made to employed earners for coronavirus tests to be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions (“NICs”), and also that such payments are also not liable to Class 1A NICs.",
  "citation": "S.I. 2020/1523",
  "type": "uksi",
  "year": "2020",
  "number": "1523",
  "version": "current",
  "date": "2020-12-11",
  "revised": false,
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  "provisions": [
    {
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      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Citation, commencement, interpretation and effect",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed general earnings in respect of which Class 1A contributions not payable",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-3",
      "extent": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/note",
      "extent": null,
      "status": null,
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    }
  ],
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  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2020-12-14",
      "size": 39650,
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/pdf/uksi_20201523_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/1523/pdfs/uksi_20201523_en.pdf"
    },
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      "title": "UK Explanatory Memorandum",
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      "language": null,
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      "source_url": "https://www.legislation.gov.uk/uksi/2020/1523/pdfs/uksiem_20201523_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/3",
        "section/10"
      ]
    },
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
        "section/3",
        "section/10"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1523",
    "retrieved_at": "2026-10-28T22:20:27.179387+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."
}