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Ambulance driver’s earnings could not be aggregated for NICs purposes

By Mark McLaughlin, January 2022

A driver of ambulances and patient transport vehicles who worked for two organisations could not aggregate his earnings from those employments for National Insurance contributions purposes.

The appellant was a driver of ambulances and patient transport vehicles. He had two employments in 2014/15; one with South-West Ambulance Services NHS Trust (SWAST), and the other with a private company (NSL). His job description with SWAST was a patient support vehicle assistant, while his job description with NSL was a patient transport services assistant. He was on a zero-hours contract with SWAST.

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