http://www.legislation.gov.uk/ukpga/2022/9/section/2National Insurance Contributions Act 2022enStatute Law Database2026-06-10Expert Participation2026-04-06 PART 121The applicable conditions are that—athe employed earner’s employment is a new employment that—ibegins on or after 6 April 2022, butiidoes not begin later than the applicable sunset date,bthe earnings—iare paid during the period of three years beginning with the first day of the employment, butiiare not paid after the relevant end date (see subsection (6)),cthe contribution is paid in respect of earnings paid in a tax week all of which is in a qualifying period of the employment, anddat the time the qualifying period begins, the employer reasonably expects that 60% or more of the earner’s employed time during that period will be spent in a single special tax site in which the employer has business premises.2For the purposes of subsection (1)(a), an employment is new if the earner was not employed by the employer or by a person connected with the employer (within the meaning of section 993 of the Income Tax Act 2007) at any time within the period of two years ending with the day on which the employment begins.2AFor the purposes of this section “the applicable sunset date”, in relation to a special tax site, means —a5 April 2026, orbsuch later date as may be specified under section 332(4)(b) of the Finance (No.2) Act 2023 as the applicable sunset date in relation to the site concerned for the purposes of the provisions mentioned in subsection (4) of that section.3For the purposes of subsection (1)(c) a qualifying period of the employment is a period—athat begins with—ithe start of the employment, oriia substantial change in the earner’s working arrangements, andbthat ends (subject to subsection (4)(d)) with—ithe end of the employment,iithe relevant end date, oriiia substantial change in the earner’s working arrangements.4For the purposes of subsection (1)(d)—aan earner’s employed time is time when the earner is expected to provide services to the employer under the terms of a contract of service (“working time”), together with time when the earner would have provided such services but for being on leave (of any sort);bit is to be assumed that the proportion of the time when an earner is on leave that is spent at any given special tax site is the same as the proportion of the earner’s working time that would be spent at that site if the earner were not on leave;cit does not matter whether the earner is expected to provide services under a single contract of service or under successive contracts of service, provided that the employment does not cease;dif an expectation for the purposes of subsection (1)(d) ceases to be reasonable in any given tax week, the condition in that subsection ceases to be met, and the qualifying period is taken to end, at the end of the previous tax week.5If the secondary contributor in relation to the earner is not the earner’s employer—asubsection (1)(d) has effect as if both references to “the employer” were references to “the secondary contributor”, andbsubsection (2) has effect as if, after both references to “the employer”, there were inserted “or the secondary contributor”.6The relevant end date is the last day of the period of three years beginning with the day after the applicable sunset date.S. 2 modified (6.4.2022) by The National Insurance Contributions Act 2022 (Application of Part 1) Regulations 2022 (S.I. 2022/307), regs. 1(1), 4 (with reg. 2)S. 2 in force at Royal AssentS. 2(2A) inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(b)Words in s. 2(1) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(a)(i)Words in s. 2(1)(d) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(a)(iii)Words in s. 2(1)(a)(ii) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(a)(ii)S. 2(6) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(d)Words in s. 2(4)(b) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(c)S. 1 cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 21S. 2 heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 23(e)