NIM02399 - Class 1 NICs: Earnings of employees and office holders: Training and similar costs: Return to Work Credit Scheme
Regulation 25 and paragraph 9 of Part VII of Schedule 3 to the Social Security(Contributions) Regulations 2001
»Ê¹ÚÌåÓýapp Return to Work Credit Scheme was introduced with effect from October 2003. When originally introduced the scheme did not apply to Northern Ireland.
»Ê¹ÚÌåÓýapp scheme was introduced to help people find and keep jobs and was aimed at people who had claimed incapacity benefit for 3 months or more.
Participants in the scheme were eligible for a return to work credit of £40 per week for up to 12 months.
Legislation was introduced with effect from 1 October 2003 to exclude from liability for NICs any payments made to a participant in the Return to Work Credit Scheme. »Ê¹ÚÌåÓýapp legislation is contained in paragraph 9 of Part VII of Schedule 3 to the Social Security(Contributions) Regulations 2001.
»Ê¹ÚÌåÓýapp scheme was extended to Northern Ireland with effect from October 2005. »Ê¹ÚÌåÓýapp disregard for Return to Work payments was extended by amending paragraph 1 of Part VII of Schedule 3 to remove paragraph 9 from the list of disregards not applicable to Northern Ireland. »Ê¹ÚÌåÓýapp amending legislation was the Social Security (Contributions)(Amendment No.5) Regulations2005 [SI2005/2422].