Explanatory note

These Regulations amend the Social Security (Categorisation of Earners) Amendment Regulations 1998 (“the Amendment Regulations”) which further amended the Social Security (Categorisation of Earners) Regulations 1978 by providing that certain forms of employment as an entertainer are to be treated as employment as an employed earner, and by specifying the person who is to be treated as the secondary Class 1 contributor in relation to earnings from any such employment as an entertainer.

Regulation 2 of these Regulations revokes regulation 5 of the Amendment Regulations which provides that those Regulations are to cease to have effect on 1st February 1999.

These Regulations impose no costs on business.