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On Tuesday 17 March 2020, the Treasury Minister announced in Tynwald the introduction of a nil rate of secondary Class 1 (Employers) Contributions for relevant sectors in respect of March 2020 remittances, which are due and payable by 19 April 2020.

A new Practice Note (PN 212/20) was issued by the Assessor and a Notice of Relevant Sectors (GC2020/0006) issued by Treasury.

How to Apply

Any employer who is within a relevant sector should apply by using form R252 - Application for the Employers Holiday – 2019/20.


A relevant sector employer should submit the March 2020 remittance to the Assessor in the usual manner, for the Employee (Primary), along with Income Tax Instalment Payment deductions (ITIP). Payment should not be made for the Employer (Secondary) contribution.

When payment is made, a subsequent application form (R252) is required for the Assessor to verify the employer’s conformance with the holiday. This application form can be attached online with the employer’s annual return.

Where the March 2020 remittance and payment has been made already, form R252 should be submitted and the Assessor will make a refund.

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