2022 No. 276

Social Security

The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022

Made

Laid before Parliament

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by section 3(2)(b) and (3) of the Social Security Contributions and Benefits Act 19921, and section 3(2)(b) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922.

The Secretary of State and the Department for Communities3 concur in the making of these Regulations.

Citation, commencement and effect1

1

These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2022.

2

These Regulations come into force on 6th April 2022 and have effect for the tax year 2022-23.

Interpretation2

In these Regulations—

  • “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);

  • “coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to coronavirus; and

  • “earnings-related contributions” means contributions payable under the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992 in respect of earnings paid to or for the benefit of an earner4 in respect of an employed earner’s employment.

Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions3

1

A payment mentioned in paragraph (2) is to be disregarded in the calculation of earnings from an earner’s employment for the purposes of earnings-related contributions.

2

A payment that is made to an employed earner in respect of the cost of a coronavirus test taken, or to be taken, by that employed earner.

Rebecca HarrisMichael TomlinsonTwo of the Lords Commissioners of Her Majesty’s Treasury

The Secretary of State concurs.

Signed by the authority of the Secretary of State for Work and Pensions

Guy OppermanMinister for Disabled People, Health and WorkDepartment for Work and Pensions

The Department for Communities concurs.

Sealed with the Official Seal of the Department for Communities on 15th March 2022.

seal_r00001Anne McClearyA senior officer of the Department for Communities
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.