{
  "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020",
  "json_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020.json",
  "id": "uksi/2020/1532",
  "title": "The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations 2020",
  "short_title": "Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) 2020",
  "long_title": "These Regulations provide that self-isolation support payments made by local authorities under separate schemes in Scotland and Wales to people who have been required to self-isolate due to coronavirus will be disregarded when calculating the amount of earnings for the purposes of calculating liability to pay primary and secondary Class 1 contributions. That is provided for by regulation 2. Regulation 3 provides that Class 1A contributions are not payable on such payments.",
  "citation": "S.I. 2020/1532",
  "type": "uksi",
  "year": "2020",
  "number": "1532",
  "version": "current",
  "date": "2020-12-14",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Payment to be disregarded in the calculation of earnings for the purposes of earnings-related contributions",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed general earnings in respect of which Class 1A contributions not payable",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2020-12-15",
      "size": 35459,
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/pdf/uksi_20201532_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/1532/pdfs/uksi_20201532_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2020-12-15",
      "size": 41011,
      "url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/pdf/uksiem_20201532_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2020/1532/pdfs/uksiem_20201532_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-act-1992",
      "provisions": [
        "section/3",
        "section/10"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-disregarded-payments-coronavirus-scotland-and-wales-regulations-2020/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1532",
    "retrieved_at": "2026-10-28T22:20:21.071712+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."
}