As explained in
NIM06265 a place an employee attends for
the purpose of performing a task of limited duration or for some
other temporary purpose is a temporary workplace. But a special
rule prevents a workplace being a temporary one where an employee
attends it in the course of a period of continuous work which
lasts, or is expected to last, more than 24 months. Where this rule
applies the workplace will be a permanent workplace.
A period of continuous work is a period throughout which the
duties of the employment are performed to a significant extent at
that place. To apply this rule treat duties as performed to a
significant extent if the employee spends 40% or more of their
working time at that place.
Where the employee has spent, or is likely to spend, 40% or
more of their working time at a particular workplace over a period
of more than 24 months the workplace is not a temporary workplace
and must therefore be treated as a permanent workplace. Any travel
between home and that place will be ordinary commuting and will not
satisfy the exclusion provided by paragraph 3 of Part VIII of
Schedule 3 to the Social Security (Contributions) Regulations 2001.
See EIM 32080 (previously SE32080) and EIM 32100 (previously
SE32100) for more information on the 24 month rule. See also
NIM06290 where the employment is a fixed
term appointment.
Before 6 April 1998 the normal practice was to allow generally
similar treatment to that described above, but the relevant period
was 12 months rather than 24 months. A workplace could only be
accepted as a temporary workplace if the attendance lasted, or was
expected to last, no more than 12 months and the employee returned
to their normal workplace at the end of the period.
Accordingly, prior to 6 April 1998, expenses connected with
attendance at a temporary workplace would not be excluded from NICs
if the ‘12 month rule’ was not satisfied - and all
travel between the home and that workplace would then be normal
commuting or ‘home to work’ travel.
