12 October 2020 
Julia Ascott, Employment Taxes Specialist
Following their announcement on 28th September, the Government have published their proposed policy on the plan to ensure a hardship payment of £500, paid to lower paid workers whilst isolating, is not subject to employee/employer NIC.
Employees on low incomes who are required to isolate following either a positive Covid test or confirmation from NHS test and trace, and who cannot work from home will receive £500 under the proposals. Furthermore, that payment should be exempt from both employee and employer NIC.
Read the policy proposal in full here.
