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Version date: 13 March 2020 - onwards
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38E. Attribution of contributions: certain payments relating to Covid-19

(1) A person -

(a) who was an employed contributor in the week immediately before his or her becoming a person referred to in paragraph (a), (b), (c), (d), (e) or (f) of section 38C(1), and

(b) to whom section 13 applied in that week,

shall be deemed to have made an employment contribution in accordance with section 13 in respect of each week in which he or she is, or was, a person referred to in paragraphs (a), (b), (c), (d), (e) or (f) of section 38C(1).

(2) The amount of an employment contribution attributed under this section shall, notwithstanding any other enactment, be of the same amount of the contribution made by the employed contributor referred to in subsection (1) in the week immediately before his or her becoming a person referred to in paragraph (a), (b), (c), (d), (e) or (f) of section 38C(1).

(3) Notwithstanding subsection (1), the Minister may, in respect of a person to whom subsection (1) applies, by regulation, with the consent of the Minister for Public Expenditure

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