The Social Security (Miscellaneous Amendments No. 2) Regulations 2017

Amendment of the Social Security (Contributions) Regulations 2001

4.—(1) The Social Security (Contributions) Regulations 2001(1) are amended as follows.

(2) In paragraph 3ZB(2) (travel for necessary attendance: employment intermediaries) of Part 8 of Schedule 3 (travelling, relocation and other expenses and allowances of the employment) in the calculation of earnings-related contributions after sub-paragraph (6C) insert—

“(6D) Sub-paragraph (3) does not apply in relation to an engagement if—

(a) regulations 14 to 18 of the Social Security Contributions (Intermediaries) Regulations 2000(3) apply in relation to the engagement,

(b) one of conditions A to C in regulation 14 of those Regulations is met in relation to the employment intermediary, and

(c) the employment intermediary is not a managed service company.

(6E) This paragraph does not apply in relation to an engagement if—

(a) regulations 14 to 18 of the Social Security Contributions (Intermediaries) Regulations 2000 do not apply in relation to the engagement because the circumstances in regulation 13(1)(d) of those Regulations are not met,

(b) assuming those circumstances were met, one of conditions A to C in regulation 14 of those regulations would be met in relation to the employment intermediary, and

(c) the employment intermediary is not a managed service company.

(6F) In determining for the purposes of sub-paragraph (6D) or (6E) whether one of conditions A to C in regulation 14 is or would be met in relation to the employment intermediary, read references to the intermediary as references to the employment intermediary.”.

(3) In paragraph 7(4) (calculation of deduction) of Part 2 of Schedule 4 (deduction of earnings-related contributions), after sub-paragraph (1) insert—

“(1A) On making any chain payment the fee-payer may deduct the amount of earnings related contributions calculated by reference to the deemed direct earnings which the fee-payer is liable to pay.”.

(1)

S.I. 2001/1004.

(2)

Paragraph 3ZB was inserted by S.I 2016/352 and amended by S.I 2016/1067.

(3)

S.I. 2000/727. Regulation 156 of the Contributions Regulations provides that a reference to a provision of an enactment which applies only to Great Britain shall be construed so far as is necessary as including a reference to the corresponding enactment applying in Northern Ireland.

(4)

Paragraph 7 was amended by S.I. 2002/2929, 2003/1337, 2004/770 and 2015/478.