# The Social Security (Categorisation of Earners) Regulations 1978, Regulation 5: Persons to be treated as secondary contributors


(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.
(2) Paragraph 9 of Schedule 3 applies to mariners notwithstanding anything in regulations 122 and 124(1) of the Social Security (Contributions) Regulations 2001.

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Source: https://www.legislation.gov.uk/uksi/1978/1689/regulation/5 (the official version)
Page: https://openlegislation.uk/social-security-categorisation-of-earners-regulations-1978/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.