NIM01573 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 3 바카라 사이트“ Substantial change in the earner바카라 사이트™s working arrangements

Example 3 바카라 사이트“ Substantial change in the earner바카라 사이트™s working arrangements

An employee starts work for an employer who has business premises in an Investment Zone special tax site.  The conditions for the relief are met at the start of the employee바카라 사이트™s employment. The employer claims the relief. 

The employer reasonably expects that the employee will work at the business premises in the Investment Zone special tax site for 3 days per week (24 hours, 60% of the employee바카라 사이트™s working time), and that the employee will work at the employer바카라 사이트™s head office premises outside of the Investment Zone special tax site for 2 days per week (40%, 16 hours of the employee바카라 사이트™s working time). The 60% condition is met. In the first three months of the employee바카라 사이트™s employment, the employee never works different working time and location arrangements. 

However, after three months the employer and the employee agree that the employee will now work 2 days at the business premises in the Investment Zone special tax sites (16 hours, 40% of the employee바카라 사이트™s working time) and 3 days at the head office premises (24 hours, 60% of the employee바카라 사이트™s working time). This is a substantial change in the earner바카라 사이트™s working arrangements. The 60% condition is no longer met after the substantial change, so the employer cannot claim the relief after the substantial change. 

Note

This example also applies to an employee working in a Freeport special tax site.