Social Security Contributions (Disregarded Payments) (Coronavirus) Regulations

These Regulations provide that amounts reimbursed to an employee in respect of expenses that the employee has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak will be disregarded when calculating the amount of earnings for the purposes of calculating that employee’s liability to pay primary Class 1 contributions.
Local copy of SI

seen at 14:34, 22 May in Statutory Instruments.
Email this to a friend.