The Revenue has published a notice with clarifications on the Class 2 social security implications of the COVID-19 wage supplement.
On 20 May, the Revenue has published a notice with clarifications on the social security contribution (SSC) implications of the COVID-19 wage supplement. In summary:
Given that the COVID wage supplement scheme currently covers the period from March till June 2020, it is likely that the above will affect the social security payment periods of January-April 2020 and May-August 2020.
This notice, addressed to self-employed persons, follows another notice to employers issued in April on the payroll implications of the COVID-19 wage supplement.
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