2 [Applicable conditions]
National Insurance Contributions Act 2022 (2022 c 9) | Legislation

2  [Applicable conditions]

(1)     [The applicable conditions] are that—

(a)     the employed earner's employment is a new employment that—

(i)     begins on or after 6 April 2022, but

(ii)     does not begin later than [the applicable sunset date],

(b)     the earnings—

(i)     are paid during the period of three years beginning with the first day of the employment, but

(ii)     are not paid after the relevant end date (see subsection (6)),

(c)     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

(d)     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 [special tax site] in which the

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