The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020
| Jurisdiction | UK Non-devolved |
| Citation | SI 2020/525 |
2020 No. 525
Social Security
The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020
Made 20th May 2020
Laid before Parliament 21th May 2020
Coming into force 11th June 2020
These Regulations are made by the Treasury in exercise of the powers conferred by section 3(2) and (3) of the Social Security Contributions and Benefits Act 19921and section 3(2) and (3) of the Social Security Contributions and Benefits (Northern Ireland) Act 19922and now exercisable by them.
The Secretary of State and the Department for Communities concur in the making of these Regulations.
Citation, commencement, interpretation and effect
1.—(1) These Regulations may be cited as the Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2020.
(2) These Regulations come into force on 11th June 2020 and have effect for payments made on or after that date but before the end of the tax year 2020-21.
(3) In these Regulations—
“coronavirus” has the meaning given in section 1 of the Coronavirus Act 20203;
“ITEPA” means the Income Tax (Earnings and Pensions) Act 20034.
Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions
2.—(1) A payment mentioned in paragraph (2) is to be disregarded in the calculation of earnings from an employed earner’s5employment for the purpose of earnings-related contributions.
(2) A payment that is an amount reimbursed to an employed earner in respect of coronavirus related home office expenses.
(3) For the purposes of paragraph (2) “coronavirus related home office expenses” means expenses incurred by the employed earner in respect of equipment where—
(a)
(a) that equipment was obtained for the sole purpose of enabling the employed earner to work from home as a result of the coronavirus outbreak; and
(b)
(b) the provision of the equipment would have been exempt from income tax under section 316 of ITEPA if it had been provided directly to the employed earner by or on behalf of a secondary contributor6.
Iain Stewart
Michael Tomlinson
Two of the Lords Commissioners of Her Majesty’s Treasury
20th May 2020
Mims Davies
Parliamentary Under-Secretary of State
Department for Work and Pensions
19th May 2020
Anne McCleary
A senior officer of the Department for...
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