Part 2 Intermediaries – workers' services provided to public authorities or medium or large clientsF1F2
- 13Engagements to which this Part applies
- 14Worker treated as receiving earnings from employment
- 14AMeaning of status determination statement
- 15Conditions where intermediary is a company
- 16Conditions where intermediary is a partnership
- 17Calculation of deemed direct earnings
- 18Application of Social Security Contributions and Benefits Act 1992 to deemed employment
- 19Deductions from chain payments
- 20Client-led status disagreement process
- 20ADuty for client to withdraw status determination statement if it ceases to be medium or large
- 21Information to be provided by worker or intermediary and consequences of failure
- 22Consequences of providing fraudulent information
- 23Prevention of double liability to national insurance contributions and allowance of certain deductions
- 24Anti-avoidance
Annotations
Textual amendments
- F1
Part 2 inserted (incorporating regs. 13-23) (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(13)
- F2
Pt. 2 heading substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1)(3), 2(8)(a) (with reg. 5)