{
  "url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-no-2-regulations-2003",
  "json_url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-no-2-regulations-2003.json",
  "id": "uksi/2003/2420",
  "title": "The Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003",
  "short_title": "Social Security (Categorisation of Earners) 2003",
  "long_title": "These Regulations further amend the Social Security (Categorisation of Earnings) Regulations 1978 (S.I. 1978/1689). Paragraph 9 of Schedule 3 to those Regulations provides that where an employee is employed by a foreign employer, and his services are made available, after 6th April 1994, to a person with a place of business in the U.K. (the “host employer”), the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee. The principal effect of these Regulations is to provide that paragraph 9 of Schedule 3 only applies to employed mariners if their employment duties are performed wholly or mainly in category A, B, C or D waters. Those waters are excluded from the meaning of “sea” in regulations made, or treated as made, under section 85 of the Merchant Shipping Act 1995.",
  "citation": "S.I. 2003/2420",
  "type": "uksi",
  "year": "2003",
  "number": "2420",
  "version": "current",
  "date": "2003-09-18",
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      "url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-no-2-regulations-2003/note",
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  "made_under": [
    {
      "id": "ukpga/1992/4",
      "title": "Social Security Contributions and Benefits Act 1992",
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    "retrieved_at": "2026-10-29T05:58:32.668440+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}