Section 27BA(3)
A worker is a qualifying worker of an employer in relation to a reference period if— during the reference period the worker was employed by the employer under one or more worker’s contracts (whether or not continuously) and either— the worker’s contract was, or the worker’s contracts were, a zero hours contract or entered into in accordance with a zero hours arrangement, or the worker’s contract, or the worker’s contracts (taken together), required the employer, or were entered into in accordance with an arrangement that required the employer, to make work available to the worker during the reference period for a number of hours (“the minimum number of hours”) not exceeding a specified number of hours, during the reference period the worker worked under the worker’s contract or the worker’s contracts (taken together) for a number of hours (the “reference period hours”), where paragraph (a)(ii) applies, the reference period hours exceeded the minimum number of hours, the reference period hours satisfy such conditions (or, where paragraph (a)(ii) applies, such further conditions) as to number, regularity or otherwise as are specified, and when the worker worked the reference period hours, it was not as an excluded worker or an agency worker (but see Part 1 of Schedule A1 for provision about guaranteed hours and agency workers).
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Source: legislation.gov.uk · retrieved 2026-09-04