{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2021/regulation-3.json",
  "legislation": "uksi/2021/242",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions",
  "text": "(1) A payment mentioned in paragraph (2) or paragraph (3) is to be disregarded in the calculation of earnings from an earner’s employment for the purposes of earnings-related contributions.\n(2) A payment that is an amount reimbursed to an employed earner in respect of coronavirus related home office expenses.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Earnings” and “earner” are defined in section 3(1) of the 1992 Act and section 3(1) of the 1992 NI Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/242/regulation/3",
    "retrieved_at": "2026-10-28T22:16:37.090427+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."
}