The Social Security (Categorisation of Earners) Regulations 1978

Changes over time for: SCHEDULE 3

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Regulation 5

SCHEDULE 3EMPLOYMENTS IN RESPECT OF WHICH PERSONS ARE TREATED AS SECONDARY CLASS 1 CONTRIBUTORS

Column (A)	Column (B)
Employments	Persons treated as secondary Class 1 contributors
1. [F1Employment—	1. (a) Where the person employed is supplied by, or through the agency of, some third person and receives his remuneration from, or through the agency of, that third person, that third person;
(a) as an office cleaner or as an operative in any similar capacity in any premises other than those used as a private dwelling-house; or
(b) as a cleaner of any telephone apparatus and associated fixtures, other than of apparatus and fixtures in premises used as a private dwelling-house.]
2. [F2Employment (not being an employment described in paragraph 2 of column (B) of Schedule 1 to these regulations or an employment to which paragraph 1, 4, 5, 7 or 8 of this Schedule applies) where—	2. [F3The UK agency who is party to the contract with the end client; or—
(a) the worker personally provides services to the end client;	(a) where, at any time, the end client provides to the UK agency fraudulent documents in connection with the control, direction or supervision which is to be exercised over the employed person, the end client; or
(b) there is a contract between the end client and a UK agency under or in consequence of which—	(b) where, at any time, a person (other the end client) who is resident in Great Britain and who has a contractual relationship with the UK agency provides to the UK agency fraudulent documents in connection with the purported deduction or payment of contributions in connection with the employed person, the person who provides the fraudulent documents.]
(i) the services are provided, or
(ii) the end client pays, or otherwise provides consideration for the services, and
(c) remuneration is receivable by the worker (from any person) in consequence of providing the services.]
3. Employment of a person by his or her spouse [F4or civil partner] for the purposes of [F5the employment of the spouse or civil partner].	3. The spouse [F6or civil partner].
4. Employment (not being employment in respect of which a secondary contributor, in any particular case, is prescribed in paragraph 1(a) in column (B) of this Schedule, and not being employment described in paragraph 2 in column (A) of that Schedule) by a company, being a company within the meaning of the Companies Act 1948 and in voluntary liquidation but carrying on business under a liquidator.	4. The person who at the time of the employment holds the office of liquidator.
5. Employment in chambers as a barrister's clerk.	5. The head of chambers.
6. F7...	F7...
7. Employment as a minister of the Church of England, not being employment under a contract of service.	7. The Church Commissioners for England.
8. Employment as a minister of religion not being employment—	8. (a) Where the remuneration in respect of the employment is paid from one fund, the person responsible for the administration of that fund;
(a) as a minister of the Church of England; or	(b) where the remuneration in respect of the employment is paid from more than one fund and—
(b) under a contract of service; or	(i) remuneration is also paid from one of those funds to other ministers of religion, the person responsible for the administration of that fund;
(c) described in paragraph 5 in column (B) of Schedule 1 to these regulations	(ii) remuneration is also paid from two or more of those funds to other ministers of religion, the person responsible for the administration of the fund from which remuneration is paid to the greatest number of ministers of religion who carry out their duties in Great Britain;
(iii) no person falls to be treated aa secondary contributor by virtue of sub-paragraph (b) (i) or (ii) of this paragraph, the person responsible for the administration of the fund from which the minister of religion first receives a payment of remuneration in the tax year.
9. [F8Employment—	9. [F9Where the employment is—
(a) (not being an employment described in sub-paragraphs (b) to (f)) by a foreign employer where the employed person, under an arrangement involving the foreign employer and the host employer, provides, or is personally involved in the provision of services, to a host employer;	(a) employment within paragraph 9(a) of column (A), the host employer;
(b) under or in consequence of a contract between a foreign agency and an end client where the worker provides services to that end client;	(b) employment within paragraph 9(b) of column (A), the end client;
(c) by a foreign employer where the worker provides services to an end client under or in consequence of a contract between that end client and a UK agency;	(c) employment within paragraph 9(c) of column (A), the UK agency who has the contractual relationship with the end client;
(d) by a foreign agency where the worker provides services to an end client under or in consequence of a contract between that end client and a UK agency;	(d) employment within paragraph 9(d) of column (A), the UK agency who has the contractual relationship with the end client;
(e) by a UK employer where the worker provides services to a person outside the United Kingdom under or in consequence of a contract between that person and a UK agency and the worker is eligible to pay contributions in the United Kingdom in relation to that employment; or	(e) employment within paragraph 9(e) of column (A), the UK employer or UK agency who has the contractual relationship with the person outside the United Kingdom; or
(f) by a foreign employer where the worker provides services to a person outside the United Kingdom under or in consequence of a contract between that person and a UK agency and the worker is eligible to pay contributions in the United Kingdom in relation to that employment.]	(f) employment within paragraph 9(f) of column (A), the UK agency who has the contractual relationship with the person outside the United Kingdom;
	(g) employment within paragraphs 9(c) or (d) of column (A) and the end client provides at any time to the UK agency fraudulent documents in connection with the control, direction or supervision which is to be exercised over the employed person, the end client; or
	(h) employment within paragraphs 9(c) or (d) of column (A) and a person who is resident in Great Britain (who is not the end client) with a contractual relationship with the UK agency provides at any time to the UK agency fraudulent documents in connection with the purported deduction or payment of contributions in connection with the employed person, the person who provides the fraudulent documents.]
10. F10...	10. F11...