The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020 No. 1523

1. Introductory Text

2. 1. Citation, commencement, interpretation and effect

3. 2. Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions

4. 3. Prescribed general earnings in respect of which Class 1A contributions not payable

5. Signature

6. Explanatory Note