# The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022, Note: Explanatory note


(This note is not part of the Regulations)
These 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.
These Regulations come into force on 6th April 2022 and apply to payments made during the tax year 2022-23.
A 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.

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Source: https://www.legislation.gov.uk/uksi/2022/276/note (the official version)
Page: https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-regulations-2022/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.