The Social Security Contributions (Freeports) Regulations, SI 2022/313, exempt employees from the requirement to spend 60% of their working time in a freeport site if their working arrangements have been adjusted to accommodate a protected characteristic.
For the purposes of the freeports secondary NICs zero rate, an employee is required to spend more than 60% of their working time in the freeport tax site. The regulations deem that condition to be met if the working hours fall below the 60% threshold because of reasonable adjustments made by the employer for disability, maternity or pregnancy.
Following consultation on a draft version of the regulations, one important change has been made to the definition of ‘period of maternity’ which now means that an employee will qualify for a period of 52 weeks from the birth date rather than 26 weeks as originally proposed. The regulations come into force on 6 April 2022.
The Social Security Contributions (Freeports) Regulations, SI 2022/313, exempt employees from the requirement to spend 60% of their working time in a freeport site if their working arrangements have been adjusted to accommodate a protected characteristic.
For the purposes of the freeports secondary NICs zero rate, an employee is required to spend more than 60% of their working time in the freeport tax site. The regulations deem that condition to be met if the working hours fall below the 60% threshold because of reasonable adjustments made by the employer for disability, maternity or pregnancy.
Following consultation on a draft version of the regulations, one important change has been made to the definition of ‘period of maternity’ which now means that an employee will qualify for a period of 52 weeks from the birth date rather than 26 weeks as originally proposed. The regulations come into force on 6 April 2022.
