Regulation 18 Application of Social Security Contributions and Benefits Act 1992 to deemed employmentF1

(1)

This regulation applies where deemed direct earnings are treated as having been paid in any tax year under regulation 14.

(2)

For the purposes of Parts 1 to 5 of the Contributions and Benefits Act—

(a)

the amount of any deemed direct earnings calculated under regulation 17 shall be treated as remuneration derived from an employed earner’s employment,

(b)

the worker shall be treated, in relation to the deemed direct earnings as employed in employed earner’s employment by the person treated as making the payment of deemed direct earnings,

(c)

the services were performed, or are to be performed, by the worker in the course of performing the duties of that employment, and

(d)

the person treated as making the payment of deemed direct earnings shall be treated as the secondary contributor in relation to the deemed direct earnings.

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)

Notes on Part 2

Textual amendments

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)