{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022/note",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022/note.json",
  "legislation": "uksi/2022/276",
  "legislation_title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations provide that amounts paid to an employed earner for the cost of a coronavirus diagnostic test will be disregarded when calculating the amount of earnings for the purposes of calculating any liability to pay primary and secondary Class 1 contributions.\nThese Regulations come into force on 6th April 2022 and apply to payments made during the tax year 2022-23.\nA 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/276/note",
    "retrieved_at": "2026-10-28T22:02:49.784294+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."
}