{
  "url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1994/note",
  "json_url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1994/note.json",
  "legislation": "uksi/1994/726",
  "legislation_title": "The Social Security (Categorisation of Earners) Amendment Regulations 1994",
  "legislation_url": "https://openlegislation.uk/social-security-categorisation-of-earners-amendment-regulations-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Social Security (Categorisation of Earners) Regulations 1978 (“the principal Regulations”).\nRegulation 2 amends regulation 1 of the principal Regulations by inserting definitions of “foreign employer” and “host employer”.\nRegulation 3 amends Part III of Schedule 1 to the principal Regulations by extending the description of employments to be disregarded in relation to liability for contributions to members of the Brigade of Gurkhas recruited in Nepal.\nRegulation 4 amends Schedule 3 to the principal Regulations by extending the description of employments in respect of which persons are treated as secondary Class 1 contributors to workers seconded, on or after 6th April 1994, by foreign employers to employers in Great Britain.\nRegulations 1, 2 and 3 do not impose any additional costs on business. The effect of regulation 4 will be to increase the National Insurance contributions payable by some employers.\nAn assessment of the cost to business of applying regulation 4 has been placed in the Libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 09/03, Adelphi, 1–11 John Adam Street, London WC2N 6HT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/726/note",
    "retrieved_at": "2026-10-29T13:37:06.740043+00:00"
  },
  "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."
}