# The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020, Note: Explanatory note


(This note is not part of the Regulations)
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.
These Regulations will take effect for payments made on or after the day on which the Regulations come into force up until the end of the tax year 2020-21.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2020/525/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2020/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.