{
  "url": "https://openlegislation.uk/social-security-categorisation-of-earners-regulations-1978/regulation-5A",
  "json_url": "https://openlegislation.uk/social-security-categorisation-of-earners-regulations-1978/regulation-5A.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/5A",
  "kind": "regulation",
  "number": "5A",
  "heading": "Anti-avoidance",
  "text": "(1) Paragraph (2) applies if—\n(a) an earner has an employment in which the earner personally provides services to a person who is resident or present or has a place of business in Great Britain,\n(b) a third person enters into relevant avoidance arrangements, and\n(c) but for paragraph (2), the earner would not be, and would not be treated as falling within the category of, an employed earner in relation to the employment.\n(2) The earner is to be treated as falling within the category of an employed earner in relation to the employment.\n(3) In paragraph (1)(b) “relevant avoidance arrangements” means arrangements the main purpose, or one of the main purposes, of which is to secure—\n(a) that the earner is not treated under paragraph 2 of Schedule 1 as falling within the category of employed earner in relation to the employment, or\n(b) that a person is not treated under paragraph 2 or 9(b) or (d) of Schedule 3 as the secondary Class 1 contributor in respect of payments of earnings to or for the benefit of the earner in respect of the employment.\n(4) Paragraph (5) applies if—\n(a) a person (“P”) enters into arrangements the main purpose, or one of the main purposes, of which is to secure that P is not treated under a relevant provision as the secondary Class 1 contributor in respect of payments of earnings to or for the benefit of an employed earner in respect of an employment, and\n(b) but for paragraph (5), no person who is resident or present or has a place of business in Great Britain would—\n(i) be the secondary Class 1 contributor in respect of such payments, or\n(ii) be treated, under a provision other than paragraph 2(a) or (b) or 9(g) or (h) in column (B) of Schedule 3, as the secondary Class 1 contributor in respect of such payments.\n(5) If P is resident or present or has a place of business in Great Britain, P is to be treated as the secondary Class 1 contributor in respect of such payments.\n(6) In paragraph (4)(a) a “relevant provision” means any provision of—\n(a) paragraph 2 of Schedule 3, other than sub-paragraphs (a) and (b) of that paragraph in column (B), or\n(b) paragraph 9(a) to (d) of that Schedule.\n(7) In this regulation “arrangements” include any scheme, transaction or series of transactions, agreement or understanding, whether or not legally enforceable, and any associated operations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 5A inserted (6.4.2014 retrospective for specified purposes, 12.2.2015 in so far as not already in force) by National Insurance Contributions Act 2015 (c. 5), s. 6(1)(7) (with s. 6(8)(9)(11))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1978/1689/regulation/5A",
    "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."
}