SI 2021/242 The Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations 2021

Published on: 10 March 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations extend two temporary Class 1 National Insurance contributions (NICs) disregards which were introduced for the 2020/21 tax year, so that they also apply for the 2021/22 tax year. The disregards apply to amounts reimbursed to an employee for the cost of home office equipment and also for payments or reimbursements by an employer for the cost of a relevant coronavirus antigen test.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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