20CHiring new resident employees on or after 1 May 2018

20C Hiring new resident employees on or after 1 May 2018 (1) Wages are exempt wages if: (b) the resident employee was hired on or after 1 May 2018 and before 1 July 2021. (2) The number of resident employees for which the exemption under subclause (1) is available in a month is limited to the number of resident employees, calculated on the last day of the month, that exceeds the baseline count, less the number of any resident employees mentioned in clause 20B. Example for clause 20C An employer had 50 resident employees on 30 April 2018 (baseline count). None of the resident employees were of the kind mentioned in clause 20B. In May 2018, 3 resident employees resigned and were replaced by 4 more resident employees. Under this clause the exemption is only available for 1 of those 4 resident employees.