The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations, SI 2020/1532, provide that the £500 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 earnings for primary and secondary class 1 NICs, and also that such payments are not liable to class 1A NICs. The regulations came into force on 5 January 2021.
The Social Security Contributions (Disregarded Payments) (Coronavirus) (Scotland and Wales) Regulations, SI 2020/1532, provide that the £500 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 earnings for primary and secondary class 1 NICs, and also that such payments are not liable to class 1A NICs. The regulations came into force on 5 January 2021.
