# The Social Security (Contributions) (Isle of Man) Order 2026, Paragraph 15: Applicable Legislation - General Provisions


A person carrying out an activity as an employed, or self-employed person, normally pursued on board a vessel at sea flying the flag of a Participant shall be deemed to be carrying out an activity pursued in the Participant in which that person resides. Where the undertaking or person paying the remuneration of that person has a registered office or place of business in either Participant, that undertaking, or person, shall be considered as the employer for the purposes of the applicable legislation.

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Source: https://www.legislation.gov.uk/uksi/2026/795/schedule/paragraph/15n1 (the official version)
Page: https://openlegislation.uk/social-security-contributions-isle-of-man-order-2026/schedule/paragraph-15n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.