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Is there a substitute for 'Big Mac'?

02 March 2006 / David R Harris
Issue: 4047 / Categories: Comment & Analysis , Income Tax
DAVID R HARRIS explores the possibilities of flexible working.

READERS MAY BE aware of the job-sharing contract recently introduced to the UK by McDonald's. It is understood that the contract provides for the work to be done by any member of the participating worker's family who is 16 or over. No prior notice is required on the employee's part and whoever turns up (provided that his name is on the job-sharing contract) clocks on independently and is paid separately for his work through his own bank account. The author is not privy to further details of the contract concerned but the taxation and National Insurance possibilities of any similar contract are considered below on a general basis.

Job-splitting

Most obviously the fact that a single job — presumably involving the same rate of pay and hours of work as for a single worker — can be done by a number of people may at...

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