Part II Back to Work Schemes
I126 The back to work bonus.
1
Regulations may make provision for the payment, in prescribed circumstances, of sums to or in respect of persons who are or have been entitled to a jobseeker’s allowance or to income support.
2
A sum payable under the regulations shall be known as “a back to work bonus”.
3
Subject to section 617 of the M1Income and Corporation Taxes Act 1988 (which, as amended by paragraph 16 of Schedule 2, provides for a back to work bonus not to be taxable), a back to work bonus shall be treated for all purposes as payable by way of a jobseeker’s allowance or (as the case may be) income support.
4
The regulations may, in particular, provide for—
a
a back to work bonus to be payable only on the occurrence of a prescribed event;
b
a bonus not to be payable unless a claim is made before the end of the prescribed period;
c
the amount of a bonus (subject to any maximum prescribed by virtue of paragraph (g)) to be determined in accordance with the regulations;
d
enabling amounts to be calculated by reference to periods of entitlement to a jobseeker’s allowance and periods of entitlement to income support;
e
treating a bonus as payable wholly by way of income support or wholly by way of a jobseeker’s allowance, in a case where amounts have been calculated in accordance with provision made by virtue of paragraph (d);
f
keeping persons who may be entitled to a bonus informed of the amounts calculated in accordance with any provision of the regulations made by virtue of paragraph (c);
g
the amount of a bonus not to exceed a prescribed maximum;
h
a bonus not to be payable if the amount of the bonus which would otherwise be payable is less than the prescribed minimum;
i
prescribed periods to be disregarded for prescribed purposes;
j
a bonus which has been paid to a person to be treated, in prescribed circumstances and for prescribed purposes, as income or capital of his or of any other member of his family;
k
treating the whole or a prescribed part of an amount which has accrued towards a person’s bonus—
i
as not having accrued towards his bonus; but
ii
as having accrued towards the bonus of another person;
l
the whole or a prescribed part of a back to work bonus to be payable, in such circumstances as may be prescribed, to such person, other than the person who is or had been entitled to a jobseeker’s allowance or to income support, as may be determined in accordance with the regulations.