NIM06280 | Class 1 NICs: Expenses and allowances: Travelling expenses: Site-based employees

Site-based employees are employees who:

• work at a succession of places, and

• have no permanent workplace.

They work for a short period at one location before moving on to another. Traditionally, this applies widely in the construction industry and allied trades.

With effect from 6 April 1998, the travel rules may allow each workplace to be regarded as a temporary workplace because the employee goes there only to perform tasks of limited duration and in many cases they will not be expected to last for more than 24 months. See NIM06270. The outcome may be different if the employee has a fixed term appointment. See NIM06290.

Where the workplace can be accepted as temporary, all travel and subsistence costs involved in travelling between home and the temporary workplace should be excluded from Class 1 NICs.

See NIM06250 for general information about the travel rules for NICs.