Policy paper

Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments

This tax information and impact note is about the measure to remove the need for employers or local authorities to report and deduct National Insurance contributions for COVID-19 Test and Trace Support Payments.

• From: HM Revenue & Customs
• Published: 2 October 2020
• Last updated: 25 March 2021 — See all updates

Documents

Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments

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The Social Security Contributions (Disregarded Payments) (Coronavirus) (England) Regulations 2020

PDF, 102 KB, 2 pages

Details

The government announced that from 28 September 2020, people on low incomes who have tested positive for coronavirus (Covid-19), or have been told by NHS Test and Trace (NHSTT) to self-isolate, that cannot work from home and have lost income as a result would be supported by a Test and Trace Support payment of £500. This lump sum payment aims to give additional financial support to those on low incomes so they can self-isolate and help stop the spread of the coronavirus.

Published 2 October 2020
Last updated 25 March 2021 + show all updates

1. 25 March 2021

   Updated Exchequer impact table with values for years 2019/20 to 2024/25.

2. 2 October 2020

   First published.