On 15 February 2021, Jersey published the Social Security (Contributions) (COVID 19) (Amendment No. 2) (Jersey) Order 2021, which amends the Social Security (Contributions) (COVID-19) (Jersey) Order 2020. The amendment Order entered into force with effect from 8 January 2021.

The original Order provided that an employer who is required to pay Class 1 or Class 2 contributions in respect of emp…