Construction industry holiday pay all work and no play...
Bradley, Andy
Construction industry holiday pay all work and no play... - 2008 - Taxation 161(4/49) 27 March 2008, 322-323(2) .
Explains the current rules and regulations regarding construction holiday pay schemes, clarifying the situation since the Social Security (Contributions) (Amendment No. 9) Regulations 2007 came into force. Notes that employees who are personally engaged in construction operations can still receive National Insurance free holiday pay if the employer uses a holiday pay fund with certain provisos.
SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO 9) REGULATIONS 2007
United Kingdom--
Construction industry holiday pay all work and no play... - 2008 - Taxation 161(4/49) 27 March 2008, 322-323(2) .
Explains the current rules and regulations regarding construction holiday pay schemes, clarifying the situation since the Social Security (Contributions) (Amendment No. 9) Regulations 2007 came into force. Notes that employees who are personally engaged in construction operations can still receive National Insurance free holiday pay if the employer uses a holiday pay fund with certain provisos.
SOCIAL SECURITY (CONTRIBUTIONS) (AMENDMENT NO 9) REGULATIONS 2007
United Kingdom--