{
  "url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/regulation-3",
  "json_url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/regulation-3.json",
  "legislation": "uksi/2007/2070",
  "legislation_title": "The Social Security Contributions (Managed Service Companies) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Payments and benefits received by workers treated as earnings",
  "text": "(1) This regulation applies if—\n(a) the services of an individual (“the worker”) are provided (directly or indirectly) by a managed service company (“the MSC”),\n(b) the worker, or an associate of the worker, receives (from any person) a payment or benefit which can reasonably be taken to be in respect of the services, and\n(c) the payment or benefit is not earnings derived from an employed earner’s employment of the worker with the MSC.\n(2) Where this regulation applies, the MSC is treated as making to the worker, and the worker is treated as receiving, a payment or benefit which is to be treated as earnings from an employed earner’s employment (“the worker’s attributable earnings”).\n(3) The amount of the worker’s attributable earnings comprised in any payment or benefit is computed in accordance with section 61E of ITEPA.\n(4) The time at which a worker is treated as receiving that payment or benefit is determined in accordance with section 61F of ITEPA.\n(5) The worker’s attributable earnings shall be aggregated with any other earnings paid to or for the benefit of the worker by the MSC in respect of the earnings period in which the payment or benefit mentioned in paragraph (1)(b) is received by the worker, and the amount of contributions shall be assessed in accordance with the appropriate earnings period determined in accordance with regulations 3 to 6 of SSCR.\n(6) Any issue whether the circumstances are such as are mentioned in paragraph (1) is an issue relating to contributions that is prescribed for the purposes of section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (decision by officer of Revenue and Customs).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 61E was inserted by paragraph 4 of Schedule 3 to the Finance Act 2007 (c.11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 61F was inserted by paragraph 4 of Schedule 3 to the Finance Act 2007."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation 3 has been amended, and partly revoked, by S.I. 2002/2366."
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "uksi/2020/1220",
      "affecting_title": "The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2070/regulation/3",
    "retrieved_at": "2026-10-29T03:48:18.327546+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."
}