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  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
5 June 2025 - See all updates
  1. Back to contents

NIM01570 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: examples: contents

Please note that the following examples apply to special tax sites in a Freeport and an Investment Zone

  1. NIM01571
    Example 1 바카라 사이트“ Employee is not a qualifying employee
  2. NIM01572
    Example 2 바카라 사이트“ 60% rule met at start of employment but under 60% in a week, not a substantial change in the earner바카라 사이트™s working arrangements, earnings above the FUST
  3. NIM01573
    Example 3 바카라 사이트“ Substantial change in the earner바카라 사이트™s working arrangements
  4. NIM01574
    Example 4 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements due to reallocation of duties
  5. NIM01575
    Example 5 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements due to additional responsibilities
  6. NIM01576
    Example 6 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements due to reduction in hours and redistribution of duties
  7. NIM01577
    Example 7 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements
  8. NIM01578
    Example 8 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements which starts a qualifying period after the employment started

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