# The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020, Regulation 2: Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions


(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2020/1523/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.