Regulation 3 Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
(1)
A payment mentioned in paragraph (2) or paragraph (3) is to be disregarded in the calculation of earnings from an earner’sf1 employment for the purposes 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)
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.
Annotations
Footnotes
- f1
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“Earnings” and “earner” are defined in section 3(1) of the 1992 Act and section 3(1) of the 1992 NI Act.