NIM01576 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone employees: examples: Example 6 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements due to reduction in hours and redistribution of duties

Example 6 바카라 사이트“ Substantial change in employee바카라 사이트™s working arrangements due to reduction in hours and redistribution of duties 

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 and 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 30 hours (75% of the employee바카라 사이트™s working time) and 10 hours (25% of the employee바카라 사이트™s working time) transporting goods from the Investment Zone special tax site to a customer바카라 사이트™s premises 50 miles away. The 60% condition is met. In the first 6 months of the employee바카라 사이트™s employment, the employee never works different working time and location arrangements. 

However, after 6 months the employer and the employee agree to permanently reduce the employee바카라 사이트™s working hours to 20 hours per week and to a change of duties so the employee will now work 10 hours on site at the business premises in the Investment Zone special tax site (50% of the employee바카라 사이트™s working time) and 10 hours transporting goods to a customer바카라 사이트™s premises (50% 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.