{
  "url": "https://openlegislation.uk/social-security-categorisation-of-earners-regulations-1978/regulation-5",
  "json_url": "https://openlegislation.uk/social-security-categorisation-of-earners-regulations-1978/regulation-5.json",
  "legislation": "uksi/1978/1689",
  "legislation_title": "The Social Security (Categorisation of Earners) Regulations 1978",
  "legislation_url": "https://openlegislation.uk/social-security-categorisation-of-earners-regulations-1978",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Persons to be treated as secondary contributors",
  "text": "(1) For the purposes of section 4 of the Act (Class 1 contributions), in relation to any payment of earnings to or for the benefit of an employed earner in any employment described in any paragraph in column (A) of Schedule 3 to these regulations, the person specified in the corresponding paragraph in column (B) of that Schedule shall be treated as the secondary Class 1 contributor in relation to that employed earner.\n(2) Paragraph 9 of Schedule 3 applies to mariners notwithstanding anything in regulations 122 and 124(1) of the Social Security (Contributions) Regulations 2001.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5(1): reg. 5 renumbered as reg. 5(1) (13.10.2003) by The Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003 (S.I. 2003/2420), regs. 1, 4(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 5(2) added (13.10.2003) by The Social Security (Categorisation of Earners) (Amendment No. 2) Regulations 2003 (S.I. 2003/2420), regs. 1, 4(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/1689/regulation/5",
    "retrieved_at": "2026-10-29T19:26:21.374830+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."
}