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The Social Security (Contributions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1004
- PART 9
- Case C—
- Regulation 122
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The Social Security (Contributions) Regulations 2001, Section 122 is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Regulation 122:
- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
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- Sch. 4A para. 7A inserted by S.I. 2025/144 reg. 2(2)(a)
Prescribed secondary contributorsU.K.
122. In relation to any payment of earnings to or for the benefit of a mariner in respect of employment to which the provisions of regulation 118 apply, where the person employing the mariner does not satisfy the conditions specified in regulation 117(1)(c), but the person who pays the mariner those earnings does satisfy either of those conditions, that person shall be treated as the secondary contributor, whether or not he makes the payment as agent for the employer.
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