§ 44. Mr. ANNAN BRYCEasked whether, in the cases where an employer shuts down his works in order to give a holiday to his workmen, he will lose the benefit of the refund provided by Section 94 cf the National Insurance Act, 1911, in respect of continuous employment of a workman?
Mr. ROBERTSONUnder the terms of Section 94, a refund to an employer can only be made in respect of any workman who has been continuously in his service throughout the prescribed period of twelve months ending 14th July. As regards the meaning of the term "continuity of service," the Board of Trade propose in general, and subject to the consideration of exceptional circumstances in particular cases, to act on the principle that continuity of service for the purposes of Section 94 is not broken by the recognised annual holidays of the trade or of the employer's business, but that it is broken if for reasons of production—e.g., slackness of trade—the employer extends such holidays 2649 beyond the usual limit or if for similar reasons he gives special holidays without wages or "stands down" individual workmen.