27 Employment of long-term unemployed: deductions by employers

27  Employment of long-term unemployed: deductions by employers

(1)     An employee is a “qualifying employee” in relation to his employer for the purposes of this section if, immediately before beginning his employment with that employer, he had been entitled to a jobseeker's allowance for a continuous period of not less than two years.

(2)     An employee is also a “qualifying employee” in relation to his employer for the purposes of this section if—

(a)     immediately before beginning his employment with that employer, he had been unemployed for a continuous period of not less than two years;

(b)     he is under pensionable age; and

(c)     he falls within a prescribed description of person.

(3)     Regulations may make provision for any employer who employs a person who is a qualifying employee

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