Secretary of State for Work and Pensions v NC (ESA): [2024] UKUT 251 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 28 January 2025
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Judicial Summary
This appeal is about how pension contributions by way of 바카라 사이트榮alary sacrifice바카라 사이트� should be treated for the purposes of the conditions of eligibility for Employment and Support Allowance under the Employment and Support Allowance Regulations 2008 (the 바카라 사이트淓SA Regulations바카라 사이트�).
If the 바카라 사이트榮alary sacrifice바카라 사이트� amounts formed part of the claimant바카라 사이트檚 earnings for the purposes of regulation 96 of the ESA Regulations the claimant바카라 사이트檚 earnings exceeded the limit for 바카라 사이트榩ermitted work바카라 사이트�, disentitling from ESA for the relevant periods, but if they were excluded from his earnings under regulation 95(2)(a) as a 바카라 사이트榩ayment in kind바카라 사이트� his earnings would be below the permitted limit and he would be entitled to ESA.
Judge Church decides, following R(CS) 9/08, that such an arrangement involved the employee agreeing contractually to forego an amount of cash pay to which he would, but for that agreement, be entitled in return for the employer바카라 사이트檚 agreement to make a payment in kind, namely an employer바카라 사이트檚 contribution to the employee바카라 사이트檚 occupational pension. The amount 바카라 사이트榮acrificed바카라 사이트� does not form part of the employee바카라 사이트檚 earnings. The decision of the First-tier Tribunal involved no material error of law and was upheld. followed.