Mr. E. Smithasked the Minister of Labour whether all employers must fix stamps on the Unemployment Insurance cards of all employees for the holiday period during which the employees receive the holiday payment?
§ Mr. BevinNo, Sir. The rule is that an unemployment insurance contribution is payable in respect of any calendar week (Sunday midnight to Sunday midnight) in which there is insurable employment unless, during that week, the insured contributor neither renders any services nor receives any remuneration. Whether a holiday payment in a particular case constitutes remuneration depends upon the circumstances in which it is paid. If an employer is in any doubt whether or not to pay contributions, he would be well advised to consult a local inspector of the Ministry of Health. I am sending my hon. Friend a copy of a leaflet on the subject.
§ Sir I. Alberyasked the Minister of Labour how far his regulations prescribe a liability to affix stamps for unemployment benefit on the card of an employee when he is absent from work on holiday, as there appears to be doubt about this matter?
§ Mr. BevinThe rule is that an unemployment insurance contribution is payable in respect of any calendar week (Sunday midnight to Sunday midnight) in which there is insurable employment unless, during that week, the insured contributor neither renders any services nor receives any remuneration. Whether a holiday payment in a particular case constitutes remuneration depends upon the circumstances in which it is paid. In general it is remuneration if it is paid in respect of the week of holiday, but if the payment is regarded as deferred pay or a reward for past services it is not remuneration for the purposes of the rule and no contribution is required. If an employer is in doubt whether he is liable to pay contributions, he would be well advised to consult a local inspector of the Ministry of Health. I am sending my hon. Friend a copy of a leaflet on the subject.