The Social Security (Contributions) Regulations 2001

Application to employment in connection with continental shelf of Part I of the Act and so much of Part VI of the Act as relates to contributionsU.K.

114.—(1) For the purposes of section 120 of the Act (employment at sea (continental shelf operations)) F1, prescribed employment shall be any employment (whether under a contract of service or not) in any area which may from time to time be designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 F2, where the employment is in connection with any activity mentioned in section 11(2) of the Petroleum Act 1998 F3 in the designated area.

(2) Where a person is employed in any employment specified in paragraph (1), the provisions of Part I of the Act and so much of Part VI of the Act as relates to contributions shall, subject to the provisions of paragraph (3), apply as though the area so designated were in Great Britain, and notwithstanding that he does not satisfy the conditions as of residence or presence in Great Britain prescribed in regulation 145(1)(a).

(3) Where a person employed in any employment specified in paragraph (1) is, on account of his being outside Great Britain by reason of that employment, unable to perform any act required to be done either immediately or on the happening of a certain event or within a specified time, he shall be deemed to have complied with the requirement if he performs the act as soon as reasonably practicable, although after the happening of the event or the expiration of the specified time.

[F4(4) Where a continental shelf worker is employed in any employment specified in paragraph (1) and that employment is on or in connection with an offshore installation the secondary contributor is—

(a)where the employer is present in Great Britain, the employer; or,

(b)where the employer is not present in Great Britain but has an associated company present in Great Britain, the associated company; or,

(c)where the employer is not present and does not have an associated company present in Great Britain, the oil field licensee.

Where the employer has more than one associated company present in Great Britain the associated company to which sub-paragraph (b) applies is the company which has the greatest taxable total profit within the meaning of section 4 of the Corporation Tax Act 2010 for the accounting period which precedes the tax year in which the contributions are due.

(5) The modifications in paragraph (4) do not apply to a continental shelf worker—

(a)who is employed in a capacity described in Column (A) of Table 1,

(b)who holds a certificate of a description in Column (B) of that table, and

(c)whose presence on the ship is required in order to meet the requirement of [F5regulation 46(1)(c) of the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2015].

Table 1
[F6Column (A): capacity in which the continental shelf worker is employed[F6Column (B): description of the certificate
Master or chief mate on a ship of 3000 gross tonnage or more.A certificate which complies with regulation 6 of the Merchant Shipping Regulations.
Master on a ship of between 500 gross tonnage and 2999 gross tonnage not engaged on near-coastal voyages.A certificate which complies with regulation 6 of the Merchant Shipping Regulations.
Chief mate on a ship of between 500 gross tonnage and 2999 gross tonnage.A certificate which complies with regulation 6 of the Merchant Shipping Regulations.
Officer in charge of an engineering watch in a manned engine-room, or designated duty engineer officer in a periodically unmanned engine-room, on a ship powered by main propulsion machinery of 750 kilowatts propulsion power or more.A certificate which complies with regulation 6 of the Merchant Shipping Regulations.
Chief engineer officer and second engineer officer on a ship powered by main propulsion machinery of between 750 and 3000 kilowatts propulsion power.A certificate which complies with regulation 6 of the Merchant Shipping Regulations.
Rating forming part of a navigational watch on a ship of 500 gross tonnage or more (who is not under training and whose duties are skilled in nature).A certificate which complies with regulation 14 of the Merchant Shipping Regulations.
Rating forming part of an engine-room watch or designated to perform duties in a periodically unmanned engine-room on a ship powered by main propulsion machinery of 750 kilowatts propulsion power or more (who is not under training and whose duties are skilled in nature).]A certificate which complies with regulation 15 of the Merchant Shipping Regulations.]

(6) In Table 1 “Merchant Shipping Regulations” means [F7the Merchant Shipping (Standards of Training, Certification and Watchkeeping) Regulations 2015];

(7) To the extent that where this regulation and regulations 115 to 125 (case C Mariners) apply, this regulation takes precedence.]

Textual Amendments

F1Section 120 was amended by paragraph 70 of Schedule 7 to the Social Security Act 1998 (c. 14) and paragraph 26 of Schedule 3, and paragraph 8 of Schedule 7 to the Transfer Act.