{
  "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000",
  "json_url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000.json",
  "id": "uksi/2000/728",
  "title": "The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000",
  "short_title": "Social Security Contributions (Intermediaries) 2000",
  "long_title": "These Regulations, which come into force on 6th April 2000, make provision for ensuring that social security contributions payable in relation to employed earner’s employment remain payable notwithstanding the existence of arrangements whereby the services of the worker for another person (“the client”) are performed through another person (“the intermediary”) and not pursuant to a contract of employment between the worker and the client.",
  "citation": "S.I. 2000/728",
  "type": "uksi",
  "year": "2000",
  "number": "728",
  "version": "current",
  "date": "2000-03-13",
  "revised": true,
  "valid_from": "2000-04-06",
  "extent": "N.I.",
  "unapplied_effects": 85,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Meaning of associate",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Meaning of benefit",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Meaning of intermediary",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provision of services through intermediary",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Worker’s attributable earnings—calculation",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Worker’s attributable earnings—deemed payment",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Multiple intermediaries—general",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Multiple intermediaries—avoidance of double-counting",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Multiple intermediaries—joint and several liability",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978—Saving",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-18",
      "size": null,
      "url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/pdf/uksi_20000728_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2000/728/pdfs/uksi_20000728_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "excluded",
      "affected_provisions": "Regulations",
      "affecting": "ukpga/2011/3",
      "affecting_title": "National Insurance Contributions Act 2011",
      "affecting_provisions": "s. 6(5)(a)"
    },
    {
      "type": "inserted",
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      "affecting": "ukpga/2022/4",
      "affecting_title": "Advanced Research and Invention Agency Act 2022",
      "affecting_provisions": "Sch. 3 para. 16(2)"
    },
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      "affected_provisions": "reg. 7(1)",
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      "affecting_title": "The Social Security (Contributions) (Amendment No. 6) (Northern Ireland) Regulations 2000",
      "affecting_provisions": "reg. 10"
    },
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      "type": "words substituted",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 6(5)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 6(1)(a)",
      "affecting": "uksi/2003/2080",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 5"
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      "type": "words substituted",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 6(2)(a)"
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      "type": "words substituted",
      "affected_provisions": "reg. 7(1)",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 6(2)(b)(i)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(1)",
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      "affecting_provisions": "reg. 6(2)(b)(ii)"
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    {
      "type": "words substituted",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 6(2)(b)(iii)"
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    {
      "type": "words substituted",
      "affected_provisions": "reg. 7(1)",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Northern Ireland) (Amendment) Regulations 2003",
      "affecting_provisions": "reg. 6(2)(c)"
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      "type": "words substituted",
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      "affecting_provisions": "reg. 3(5)"
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      "type": "words replaced",
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    {
      "type": "substituted",
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      "affecting_title": "The Social Security (Miscellaneous Amendments No. 3) Regulations 2017",
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      "type": "substituted",
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    {
      "type": "substituted for reg. 20",
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      "type": "reg. 12 renumbered",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020",
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      "type": "substituted for reg. 14(5)",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020",
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      "type": "substituted",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020",
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      "type": "substituted",
      "affected_provisions": "Pt. 2 heading",
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    {
      "type": "word omitted",
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      "affecting_provisions": "reg. 2(3)(b)"
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      "affecting_provisions": "reg. 2(4)"
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    {
      "type": "omitted",
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      "affecting_provisions": "reg. 2(5)(a)(ii)"
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020",
      "affecting_provisions": "reg. 2(5)(a)(iii)"
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    {
      "type": "inserted",
      "affected_provisions": "reg. 15(1A)(1B)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(3)(b)"
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      "type": "words inserted",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(5)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 21(1)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(5)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 21(2)",
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      "affecting_provisions": "reg. 3(5)(b)"
    },
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      "type": "words inserted",
      "affected_provisions": "reg. 21(3)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(5)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 22(2)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(6)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 22(3)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(6)(b)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 22(5)(d)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(6)(c)"
    },
    {
      "type": "inserted",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(7)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 20(3)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(4)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 15(1)(b)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(3)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 14(5A)",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(2)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 14(5)",
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      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(2)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 14(3)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(2)(a)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 15(4A)-(4C)",
      "affecting": "uksi/2021/308",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2021",
      "affecting_provisions": "reg. 3(3)(c)"
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 22(4A)",
      "affecting": "uksi/2026/388",
      "affecting_title": "The Social Security Contributions (Umbrella Companies) Regulations 2026",
      "affecting_provisions": "reg. 9"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1992/7",
      "title": "Social Security Contributions and Benefits (Northern Ireland) Act 1992",
      "url": "https://openlegislation.uk/social-security-contributions-and-benefits-northern-ireland-act-1992",
      "provisions": [
        "section/4A",
        "section/121",
        "section/171"
      ]
    }
  ],
  "changes_made_to": 85,
  "changes_made_to_url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/social-security-contributions-intermediaries-northern-ireland-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/728",
    "retrieved_at": "2026-10-29T09:17:52.732726+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."
}