NIM01575 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 5 바카라 사이트� Substantial change in employee바카라 사이트檚 working arrangements due to additional responsibilities
Example 5 바카라 사이트� Substantial change in employee바카라 사이트檚 working arrangements due to additional responsibilities聽
An employee starts work for an employer who has business premises in an Investment Zone special tax site.聽 The conditions for the relief are met at the start of the employee바카라 사이트檚 employment and the employer claims the relief.聽
The employer reasonably expects that the employee will work in the聽business premises in the Investment Zone special tax site for 5 days per week (40 hours, 100% of the employee바카라 사이트檚 working time). The 60% condition is met. In the first 18 months of the employee바카라 사이트檚 employment, the employee never works different working time and location arrangements.聽
However, after 18 months the employee is promoted and the employer and the employee agree that the employee will now work 2 days at the business premises in the Investment聽 Zone special tax site (16 hours, 40% of the employee바카라 사이트檚 working time), 2 days visiting clients (16 hours, 40% of the employee바카라 사이트檚 working time) and 1 day at head office, which is outside of the Investment Zone special tax site (8 hours, 20% of the employee바카라 사이트檚 working time). This is a substantial change in the earner바카라 사이트檚 working arrangements. The 60% condition is no longer met after the substantial change, so the employer cannot claim the relief after the substantial change.聽
Note
This example also applies to employees working in a Freeport special tax site.