Extension to National Insurance exemption for coronavirus diagnostic tests

17 March 2022


The government has announced the extension of Class 1 National Insurance (NI) relief where employers reimburse employees for the cost of coronavirus tests. This will apply to both employee and employer NI.

The test the legislation refers to mustn't be an antibody test, and should be carried out to detect viral antigens/viral ribo-nucleic acid (RNA). The law initially applied in the United Kingdom during the 2020/21 tax year, but was extended for 2021/22. Now it has been extended further for 2022/23. It's still temporary and won't be in effect from April 2023 unless another extension follows.

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