Paragraph 3ZA Meaning of “workplace” and “permanent workplace”F1

(1)

For the purposes of paragraph 3—

(a)

“workplace”, in relation to an employment, means a place at which the employee’s attendance is necessary in the performance of the duties of the employment,

(b)

“permanent workplace”, in relation to an employment, means a place which—

(i)

the employee regularly attends in the performance of the duties of the employment, and

(ii)

is not a temporary workplace.

This is subject to sub-paragraphs (3) to (7).

(2)

In sub-paragraph (1)(b) “temporary workplace”, in relation to an employment, means a place which the employee attends in the performance of the duties of the employment—

(a)

for the purpose of performing a task of limited duration, or

(b)

for some other temporary purpose.

This is subject to sub-paragraphs (3) and (4).

(3)

A place which the employee regularly attends in the performance of the duties of the employment is treated as a permanent workplace and not a temporary workplace if—

(a)

it forms the base from which those duties are performed, or

(b)

the tasks to be carried out in the performance of those duties are allocated there.

(4)

A place is not regarded as a temporary workplace if the employee’s attendance is—

(a)

in the course of a period of continuous work at that place—

(i)

lasting more than 24 months, or

(ii)

comprising all or almost all of the period for which the employee is likely to hold the employment, or

(b)

at a time when it is reasonable to assume that it will be in the course of such a period.

(5)

For the purposes of sub-paragraph (4), a period is a period of continuous work at a place if over the period the duties of the employment are performed to a significant extent at the place.

(6)

An actual or contemplated modification of the place at which duties are performed is to be disregarded for the purpose of sub-paragraphs (4) and (5) if it does not, or would not, have any substantial effect on the employee’s journey, or expenses of travelling, to and from the place where they are performed.

(7)

An employee is treated as having a permanent workplace consisting of an area if—

(a)

the duties of the employment are defined by reference to an area (whether or not they also require attendance at places outside it),

(b)

in the performance of those duties the employee attends different places within the area,

(c)

none of the places the employee attends in the performance of those duties is a permanent workplace, and

(d)

the area would be a permanent workplace if sub-paragraphs (1)(b), (2), (4), (5) and (6) referred to the area where they refer to a place.

Annotations

Textual amendments

F1: Sch. 3 Pt. VIII paras. 3ZA, 3ZB inserted (6.4.2016) by The Social Security (Contributions) (Amendment) (No. 2) Regulations 2016 (S.I. 2016/352), regs. 1, 5(4)

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.