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HMRC internal manual

National Insurance Manual

Class 1 NICs: Earnings of employees and office holders: Training and similar costs: Jobmatch Schemes

Regulation 25 and paragraphs 6 and 7 of Part VII of Schedule 3 to the Social Security(Contributions) Regulations 2001

The Department for Education and Skills introduced a work incentive scheme calledJobmatch in April 1995 and this was initially piloted in specific areas. The JobmatchScheme did not apply in Northern Ireland.

The aim of the scheme was to encourage the long-term unemployed to take part-timeemployment as a stepping stone to full-time work.

Under the scheme individuals who had been unemployed for at least two years were entitledto a weekly allowance, payable for 26 weeks, and training vouchers if they took up apart-time job.

Legislation was introduced into the then Social Security (Contributions) Regulations 1979to exclude payments made in connection with the Jobmatch Scheme from liability for Class 1NICs. The legislation is now contained in Regulation 25 and paragraphs 6 and 7 of Part VIIof Schedule 3 to the Social Security (Contributions) Regulations 2001.

The Jobmatch Scheme is no longer operating and has been superseded by other governmentinitiatives to help individuals back into work. See NIM02397 for information regarding Individual Learning Accounts, NIM02398 regarding New Deal 50 Plus and NIM02399 in respect ofretraining courses for claimants for jobseeker’s allowance (the Employment Zonesprogramme).