The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations, SI 2020/1523, provide that the provision of a coronavirus antigen test or a payment made to earners to reimburse them for such a test on or after 25 January 2021, but before the end of the tax year 2020/21 (whether the test is taken before or after 25 January 2021), will be disregarded when calculating the amount of earnings for the purpose of calculating liability to pay primary and secondary class 1 NICs. The Regulations also provide a class 1A NICs disregard where the employer reimburses the employee for the costs of such tests. The changes mirror the equivalent income tax regulations (SI 2020/1293).
The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations, SI 2020/1523, provide that the provision of a coronavirus antigen test or a payment made to earners to reimburse them for such a test on or after 25 January 2021, but before the end of the tax year 2020/21 (whether the test is taken before or after 25 January 2021), will be disregarded when calculating the amount of earnings for the purpose of calculating liability to pay primary and secondary class 1 NICs. The Regulations also provide a class 1A NICs disregard where the employer reimburses the employee for the costs of such tests. The changes mirror the equivalent income tax regulations (SI 2020/1293).
