[2024] UKUT 251 (AAC)

The Secretary of State accepts that the claimant’s work at Amazon qualifies as ‘exempt work’ in all but one respect: the amount of the claimant’s earnings is said to exceed the then-prevailing limit of £140 per week.

The claimant says that other than in respect of the first two weeks of his employment, when he accepts that his earnings exceeded £140 per week, his earnings were below the permitted maximum.

This difference in position results from the parties’ differing understanding of the way that ‘salary sacrifice’ arrangements are properly characterised.