# The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020, Regulation 3: Prescribed general earnings in respect of which Class 1A contributions not payable


Class 1A contributions are not to be payable in respect of general earnings which are payments 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/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-no-2-regulations-2020/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.