http://www.legislation.gov.uk/uksi/2020/1220/contents/made

The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020

en

King's Printer of Acts of Parliament

2021-07-23

SOCIAL SECURITY

These Regulations make amendments to the Social Security (Intermediaries) Regulations 2000 (S.I. 2000/727) (“the Intermediaries Regulations”) and the Social Security (Intermediaries) (Northern Ireland) Regulations 2000 (S.I. 2000/728) (“the Northern Ireland Regulations”) to make provision about social security contributions payable in relation to employed earner’s employment where services are provided through an intermediary to public authority clients, small and medium or large clients. Earnings from workers’ services provided through intermediaries where the client is a medium or large organisation which is not a public authority are treated the same as earnings from workers’ services provided through intermediaries where the client is a public authority. Consequential amendments are also made to the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the Social Security Contributions (Managed Service Companies) Regulations 2007 (SI. 2007/2070). The amendments reflect new provisions inserted into Chapters 8 and 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”) and the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682).