Section 215

This Chapter applies to a period of employment— (subject to the following provisions of this section) even where during the period the employee was engaged in work wholly or mainly outside Great Britain, and even where the employee was excluded by or under this Act from any right conferred by this Act. For the purposes of sections 155 and 162(1) a week of employment does not count in computing a period of employment if the employee— was employed outside Great Britain during the whole or part of the week, and was not during that week an employed earner for the purposes of the Social Security Contributions and Benefits Act 1992 in respect of whom a secondary Class 1 contribution was payable under that Act (whether or not the contribution was in fact paid). Where by virtue of subsection (2) a week of employment does not count in computing a period of employment, the continuity of the period is not broken by reason only that the week does not count in computing the period; and the number of days which, for the purposes of section 211(3), fall within the intervening period is seven for each week within this subsection. Any question arising under subsection (2) whether— shall be determined by an officer of the Commissioners of Inland Revenue. a person was an employed earner for the purposes of the Social Security Contributions and Benefits Act 1992, or if so, whether a secondary Class 1 contribution was payable in respect of him under that Act, Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (decisions and appeals) shall apply in relation to the determination of any issue by the Inland Revenue under subsection (4) as if it were a decision falling within section 8(1) of that Act. Subsection (2) does not apply in relation to a person who is— employed as a master or seaman in a British ship, and ordinarily resident in Great Britain.

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Source: legislation.gov.uk · retrieved 2026-09-04