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^f1 employment for the purpose of earnings-related contributions.

(2)

A payment that is an amount reimbursed to an employed earner in respect of coronavirus related home office expenses.

(3)

For the purposes of paragraph (2) “coronavirus related home office expenses” means expenses incurred by the employed earner in respect of equipment where—

(a)

that equipment was obtained for the sole purpose of enabling the employed earner to work from home as a result of the coronavirus outbreak; and

(b)

the provision of the equipment would have been exempt from income tax under section 316 of ITEPA if it had been provided directly to the employed earner by or on behalf of a secondary contributor^f2.

Annotations

Footnotes

f1: “earnings” and “employed earner” are defined in sections 3(1) of the Social Security Contributions and Benefits Act 1992 (c. 4) (“SSCBA”) and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“SSCB(NI)A”).
f2: “secondary contributor” is defined in sections 7 of the SSCBA and SSCB(NI)A.