Section 2 Applicable conditionsF7I1C1

the employed earner’s employment is a new employment that—

the earnings—

the contribution is paid in respect of earnings paid in a tax week all of which is in a qualifying period of the employment, and

at 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 F3special tax site in which the employer has business premises.

5 April 2026, or

such 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.

that begins with—

that ends (subject to subsection (4)(d)) with—

an 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);

it is to be assumed that the proportion of the time when an earner is on leave that is spent at any given F5special 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;

it 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;

if 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.

subsection (1)(d) has effect as if both references to “the employer” were references to “the secondary contributor”, and

subsection (2) has effect as if, after both references to “the employer”, there were inserted “or the secondary contributor”.