The Employment Allowance (Care and Support Workers) Regulations 2015

• Citation: S.I. 2015/578
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Employment Allowance (Care and Support Workers) Regulations 2015 and come into force on 6th April 2015.

Section 2 Amendment to the National Insurance Contributions Act 2014

In section 2 of the National Insurance Contributions Act 2014 (exceptions), after subsection (3) insert—

(3A) But the liabilities mentioned in subsection (3) are not “excluded liabilities” by virtue of that subsection if all the duties of the employed earner’s employment which relate to P’s personal, family or household affairs are performed for an individual who needs those duties to be performed because of the individual’s—

(a) old age,

(b) mental or physical disability,

(c) past or present dependence on alcohol or drugs,

(d) past or present illness, or

(e) past or present mental disorder.