Regulation 24 Treatment of persons as employeesC1

(1)

Subject to paragraph (2), in a case where, and in so far as, a person is treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations 1978 M1 that person shall be treated as an employee for the purposes of Part 12ZA of the Act, and in a case where, and in so far as, such a person is treated otherwise than as an employed earner by virtue of those regulations, that person shall not be treated as an employee for the purposes of Part 12ZA of the Act.

(2)

Paragraph (1) shall have effect in relation to a person who—

(a)

is under the age of 16; and

(b)

would or, as the case may be, would not have been treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations 1978 had they been over that age,

as it has effect in relation to a person who is or, as the case may be, is not so treated.

(3)

A person who is in employed earner's employment under a contract of apprenticeship shall be treated as an employee for the purposes of Part 12ZA of the Act.

(4)

A person who is in employed earner's employment but whose employer—

(a)

does not fulfil the conditions prescribed in regulation 145(1) of the Contributions Regulations in so far as that provision relates to residence or presence in Great Britain; or

(b)

is a person who, by reason of any international treaty to which the United Kingdom is a party or of any international convention binding the United Kingdom—

(i)

is exempt from the provisions of the Act; or

(ii)

is a person against whom the provisions of the Act are not enforceable,

shall not be treated as an employee for the purposes of Part 12ZA of the Act.

Annotations

Marginal citations

M1: S.I. 1978/1689.

Modifications

C1: Regs. 24-31 applied (9.4.2010) by The Additional Statutory Paternity Pay (Adoptions from Overseas) Regulations 2010 (S.I. 2010/1057), regs. 1, 3(1) (with reg. 3(2))