{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020.json",
  "id": "uksi/2020/525",
  "title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020",
  "short_title": "Social Security Contributions (Disregarded Payments) (Coronavirus) 2020",
  "long_title": "These Regulations provide that amounts reimbursed to an employee in respect of expenses that the employee has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak will be disregarded when calculating the amount of earnings for the purposes of calculating that employee’s liability to pay primary Class 1 contributions.",
  "citation": "S.I. 2020/525",
  "type": "uksi",
  "year": "2020",
  "number": "525",
  "version": "current",
  "date": "2020-05-20",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, interpretation and effect",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-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-regulations-2020/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2020-05-21",
      "size": 39369,
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/pdf/uksi_20200525_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/525/pdfs/uksi_20200525_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2020-05-21",
      "size": 42597,
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/pdf/uksiem_20200525_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/525/pdfs/uksiem_20200525_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"
      ]
    },
    {
      "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"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/525",
    "retrieved_at": "2026-10-28T22:30:12.838816+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."
}