New regulations to exempt payments made to employees for coronavirus antigen tests from NICs

By P&A Knowledge Team · 21 December 2020 · Posted in Business Support

The Social Security Contributions (Disregarded Payments) (Coronavirus) (No. 2) Regulations 2020 will come into force on 25 January 2021 to provide that payments made by employers to employees to cover or reimburse the costs of coronavirus (COVID-19) CONTINUE READING