NIM01570 - Class 1 Structural Overview: zero-rate of secondary NICs for Freeport and Investment Zone special tax site employees: examples: contents

Please note that the following examples apply to special tax sites in a Freeport and an Investment Zone

1. NIM01571

   Example 1 – Employee is not a qualifying employee
2. NIM01572

   Example 2 – 60% rule met at start of employment but under 60% in a week, not a substantial change in the earner’s working arrangements, earnings above the FUST
3. NIM01573

   Example 3 – Substantial change in the earner’s working arrangements
4. NIM01574

   Example 4 – Substantial change in employee’s working arrangements due to reallocation of duties
5. NIM01575

   Example 5 – Substantial change in employee’s working arrangements due to additional responsibilities
6. NIM01576

   Example 6 – Substantial change in employee’s working arrangements due to reduction in hours and redistribution of duties
7. NIM01577

   Example 7 – Substantial change in employee’s working arrangements
8. NIM01578

   Example 8 – Substantial change in employee’s working arrangements which starts a qualifying period after the employment started