The Social Security (Categorisation of Earners) Regulations 1978

Citation, commencement and interpretation

1.—(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—

“the Act” means the Social Security Act 1975;

[F1 “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;]

[F2 “category A, B, C or D waters” has the meaning given in the Merchant Shipping (Categorisation of Waters) Regulations 1992;]

[F3 “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;]

[F3 “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;]

F4 ...

F5 ...

[F6 “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 business[F7 , residence or presence] in Great Britain;]

[F2 “mariner” has the meaning given in regulation 115 of the Social Security (Contributions) Regulations 2001;]

[F8 “remuneration”—

(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

(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;]

[F9 “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;]

[F9 “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;]

and other expressions have the same meaning as in the Act.

(3) Any reference in these regulations to any provision made by or contained in any enactment or instrument shall, except in so far as the context otherwise requires, be construed as including a reference to that provision as amended or extended by any enactment or instrument, and as including a reference to any provision which it re-enacts or replaces with or without modification.

(4) The rules for the construction of Acts of Parliament contained in the Interpretation Act 1889 shall apply for the purposes of the interpretation of these regulations as they apply for the purposes of the interpretation of an Act of Parliament.

Textual Amendments

F1 Words in reg. 1(2) inserted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(2)(a)

F2 Words in reg. 1(2) inserted (13.10.2003) by The Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003 (S.I. 2003/2420), regs. 1, 3

F3 Words in reg. 1(2) inserted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(2)(c)

F4 Words in reg. 1(2) omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 3

F5 Words in reg. 1(2) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(2)(b)

F6 Words in reg. 1(2) inserted (6.4.1994) by The Social Security (Categorisation of Earners) Amendment Regulations 1994 (S.I. 1994/726), reg. 1(1), 2

F7 Words in reg. 1(2) inserted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(2)(d)

F8 Words in reg. 1(2) substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(2)(e)

F9 Words in reg. 1(2) inserted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(2)(f)