OpenLegislation

Part 2 Intermediaries – workers' services provided to public authorities or medium or large clientsF1F2

  1. 13Engagements to which this Part applies
  2. 14Worker treated as receiving earnings from employment
  3. 14AMeaning of status determination statement
  4. 15Conditions where intermediary is a company
  5. 16Conditions where intermediary is a partnership
  6. 17Calculation of deemed direct earnings
  7. 18Application of Social Security Contributions and Benefits Act 1992 to deemed employment
  8. 19Deductions from chain payments
  9. 20Client-led status disagreement process
  10. 20ADuty for client to withdraw status determination statement if it ceases to be medium or large
  11. 21Information to be provided by worker or intermediary and consequences of failure
  12. 22Consequences of providing fraudulent information
  13. 23Prevention of double liability to national insurance contributions and allowance of certain deductions
  14. 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)