Regulation 5

Column (A) Column (B)
Employments
Persons treated as secondary Class 1
contributors
1 Employment– 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;
 (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.  (b) in any other case, except where the employment is also one described in paragraph 4 in column (A) of this Schedule, the person with whom the person employed contracted to do the work.
2  Employment (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  The 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 or civil partner for the purposes of the employment of the spouse or civil partner. 3 The spouse or 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 [1985] 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 [Omitted by SI 2012/816, reg. 5.] 6 [Omitted by SI 2012/816, reg. 5.]
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) under a contract of service; or
 (c) described in paragraph 5 in column (B) of Schedule 1 to these regulations.  (b) where the remuneration in respect of the employment is paid from more than one fund and–
(i) remuneration is also paid from one of
  those funds to other ministers of
  religion, the person responsible for
  the administration of that fund;
(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 as
  secondary contributor by virtue of
  sub-paragraph (b)(i) or (ii) or 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“Employment” 9 Where 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.
Where the employment is as a mariner, this paragraph only applies where the duties of the employment are performed wholly or mainly in category A, B, C or D waters.

History

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.