Here again, market research has established the safe harbor method as a cost efficient method for both larger and smaller companies to enhance highly compensated employee benefits while still providing a substantial benefit for the non-highly compensated rank & file employees.
If you want to practise your driving with an accompanying driver, the accompanying driver must be over the age of 21 and, must hold a full licence in the relevant vehicle category for at least three years. As a learner driver you must display 'L' plates in a conspicuous position on the front and rear of your vehicle.
According to Just Drive PA, it is strongly recommended that only children over 13 years of age should ride in the front passenger seat. The expulsion of a passenger-side airbag is too much of a risk for small children.