# The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021, 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’s 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.

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Source: https://www.legislation.gov.uk/uksi/2021/242/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2021/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.