Section 215 — Employment Rights Act 1996: Employment abroad etc.

Employment abroad etc. 215 1 This Chapter applies to a period of employment—

a (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 b even where the employee was excluded by or under this Act from any right conferred by this Act.

2 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—

a was employed outside Great Britain during the whole or part of the week, and b 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).

3 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.

4 Any question arising under subsection (2) whether—

a a person was an employed earner for the purposes of the Social Security Contributions and Benefits Act 1992, or b if so, whether a secondary Class 1 contribution was payable in respect of him under that Act, shall be determined by an officer of the Commissioners of Inland Revenue .

5 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.

6 Subsection (2) does not apply in relation to a person who is—

a employed as a master or seaman in a British ship, and b ordinarily resident in Great Britain.