{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-2.json",
  "legislation": "uksi/2020/1523",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-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": "(1) A payment mentioned in paragraph (2) is to be disregarded in the calculation of earnings from an employed earner’s employment for the purpose of earnings-related contributions.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1523/regulation/2",
    "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."
}