Class 1 NICs : Expenses and allowances : Travelling expenses : Fixed term appointments and Agency workers
Fixed term appointments
A period of attendance at a place is not accepted as of limited duration or for atemporary purpose if it is all, or almost all, of the period for which the employee islikely to hold the employment.
You should not, however, use this to deny an exclusion for NICs where the travel is inconnection with a workplace which is the final posting for an employee whose contract haslasted for at least 5 years.
See EIM32125 (previously SE32125) for further guidance.
If a worker provides their services through an agency and generally attends only oneworkplace in respect of each engagement, that workplace will usually be a permanentworkplace.
We recognise that nurses, domestic workers, etc. who provide their services through anagency may undertake a number of different jobs on the same day. In these circumstancesthe cost of travel between those jobs may be excluded from NICs but this will not apply tothe cost of travel from home to the first job and to home from the last job each day.
See EIM 32130 (previously SE32130) for further guidance.