BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?

No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!



BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

Upper Tribunal (Administrative Appeals Chamber)
You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> Secretary of State for Work and Pensions v NC (Employment and Support Allowance) (Earnings and other income - calculation: employed - contributory ESA) [2024] UKUT 251 (AAC) (20 August 2024)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2024/251.html
Cite as: [2024] WLR(D) 436, [2024] UKUT 251 (AAC)

[New search] [Contents list] [Printable PDF version] [View ICLR summary: [2024] WLR(D) 436] [Help]


Secretary of State for Work and Pensions v NC (Employment and Support Allowance) [2024] UKUT 251 (AAC) (20 August 2024)


This appeal is about how pension contributions by way of `salary sacrifice' should be treated for the purposes of the conditions of eligibility for Employment and Support Allowance under the Employment and Support Allowance Regulations 2008 (the "ESA Regulations").

If the `salary sacrifice' amounts formed part of the claimant's earnings for the purposes of regulation 96 of the ESA Regulations the claimant's earnings exceeded the limit for `permitted work', disentitling from ESA for the relevant periods, but if they were excluded from his earnings under regulation 95(2)(a) as a `payment in kind' his earnings would be below the permitted limit and he would be entitled to ESA.

Judge Church decides, following R(CS) 9/08, that such an arrangement involved the employee agreeing contractually to forego an amount of cash pay to which he would, but for that agreement, be entitled in return for the employer's agreement to make a payment in kind, namely an employer's contribution to the employee's occupational pension. The amount `sacrificed' does not form part of the employee's earnings. The decision of the First-tier Tribunal involved no material error of law and was upheld. followed.

A HTML version of this file is not available click here or view below the pdf version : [2024] UKUT 251 (AAC)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2024/251.html