Regulation 2 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
(1)
(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.
Annotations
Footnotes
- f1
-
“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.
- f2
-
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.