Prescribed general earnings in respect of which Class 1A contributions not payable
This
adran has no associated
Memorandwm Esboniadol
3. Class 1A contributions(1) are not to be payable in respect of general earnings which are payments made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner.
(1)
See section 1(2)(b) of the 1992 Act and section 1(2)(b) of the 1992 NI Act.