# The Social Security Contributions (Managed Service Companies) Regulations 2007, Regulation 4: Deemed employed earner’s employment


Where regulation 3 applies—
(a) the worker is treated, for the purposes of Parts 1 to 5 of SSCBA, and in relation to the worker’s attributable earnings, as employed in employed earner’s employment by the MSC, and
(b) the MSC, whether or not it fulfils the conditions prescribed under section 1(6)(a) of SSCBA for secondary contributors, is treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings,
and Parts 1 to 5 of SSCBA have effect accordingly.

---
Source: https://www.legislation.gov.uk/uksi/2007/2070/regulation/4 (the official version)
Page: https://openlegislation.uk/social-security-contributions-managed-service-companies-regulations-2007/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.