Social Security (Categorisation of Earners) Regulations 1978
| Jurisdiction | UK Non-devolved |
| Citation | SI 1978/1689 |
| Year | 1978 |
(1) These regulations may be cited as the Social Security (Categorisation of Earners) Regulations 1978, and shall come into operation on 27th December 1978.(2) In these regulations, unless the context otherwise requires—For the purposes of the Act with respect to the computation, collection and recovery of, and otherwise with respect to, contributions (other than Class 4 contributions which under section 9 of the Act are to be recovered by the Inland Revenue) , the employment of a person shall be treated as continuing in the circumstances specified in Schedule 2 to these regulations. (1) Where, under the provisions of the Act relating to references and appeals to the High Court
- “the Act” means
the Social Security Act 1975; - F32“an agency” in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means either a UK agency or a foreign agency;
- F8“category A, B, C or D waters” has the meaning given in the Merchant Shipping (Categorisation of Waters) Regulations 1992;
- F34“end client” in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means a person (including any connected person within the meaning given by section 993 of the Income Tax Act 2007) who has a place of business, residence or presence in Great Britain and to whom the worker personally provides services;
- F34“foreign agency” in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means a person (including a body of persons unincorporate of which the employed person is a member) who does not have a place of business, residence or presence in Great Britain; ......
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F26“foreign employer” in paragraph 9 of Schedule 3 to these regulations means a person–
- (a) who does not fulfil the conditions as to residence or presence in Great Britain prescribed under section 1(6) (a) of the Social Security Contributions and Benefits Act 1992; and
- (b) who, if he did fulfil those conditions as to residence or presence in Great Britain referred to in (a) above, would be the secondary contributor in relation to any payment of earnings to or for the benefit of the person employed;
- “host employer” in paragraph 9 of Schedule 3 to these regulations means a person having a place of businessF35, residence or presence in Great Britain;
- F8“mariner” has the meaning given in regulation 115 of the Social Security (Contributions) Regulations 2001;
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F36“remuneration”—
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(a) in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means—
- (i) every form of payment, profit, gratuity or benefit, but
- (ii) does not include anything that would not have constituted employed earner’s earnings if it had been receivable in connection with an employment but for those paragraphs; and
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(b) in paragraph 8 of Schedule 3 to these regulations includes any payment in respect of stipend or salary and excludes—
- (i) any payment disregarded or, as the case may be, deducted from the amount of a person’s earnings by virtue of regulations made under section 3(3) of the Act; or
- (ii) any specific and distinct payment made towards the maintenance or education of a dependent of the person receiving the payment;
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(a) in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means—
- F37“UK agency” in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means a person (including a body of persons unincorporate of which the employed person is a member) who has a place of business, residence or presence in Great Britain;
- F37“worker” in paragraph 2 of Schedule 1 and paragraphs 2 and 9 of Schedule 3 to these regulations means the person providing services under or in consequence of the contract;
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