Paragraph 3 Intermediate employers

United Kingdom

(1)

Where an employee works for a person who is not his immediate employer, that person shall be treated as the employer for the purpose of this Schedule, and the immediate employer shall furnish the principal employer with such particulars of the employee’s F1F2... earnings as may be necessary to enable the principal employer to comply with the provisions of this Schedule.

This is subject to the qualification in sub-paragraph (4).

(2)

In this paragraph—

“the principal employer” means the person specified as the relevant person in the direction referred to in sub-paragraph (4), and
“the immediate employer” means the person specified as the contractor in that direction.

(3)

If the F3employee’s ... earnings are actually paid to him by the immediate employer—

(a)

the immediate employer shall be notified by the principal employer of the amount of earnings-related contributions which may be deducted when F4those earnings are paid to the employee, and may deduct the amount so notified to him accordingly; and

(b)

the principal employer may make a corresponding deduction on making to the immediate employer the payment out of which F5those earnings will be paid.

(4)

This paragraph only applies if a direction has been given by the Board under F6section 691 of ITEPA 2003 (PAYE: mobile UK workforce)F7.

(5)

Where an employee is paid a sickness payment which by virtue of regulation 23 is not made through the secondary contributor in relation to the employment—

(a)

the person making that payment shall furnish the secondary contributor with such particulars of that payment as may be necessary to enable the secondary contributor to comply with this Schedule; and

(b)

for the purposes only of this Schedule the secondary contributor shall be deemed to have made the sickness payment.

Annotations

Textual amendments

F1: Word in Sch. 4 para. 3 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 22(2)(c)
F2: Words in Sch. 4 para. 3(1) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(4)(a)
F3: Words in Sch. 4 para. 3(3) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(4)(b)(i)
F4: Words in Sch. 4 para. 3(3)(a) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(4)(b)(ii)
F5: Words in Sch. 4 para. 3(3)(b) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(4)(b)(iii)
F6: Words in Sch. 4 para. 3(4) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 30(4)(c)
F7: Section 203E was inserted by section 126 of the Finance Act 1994 (c. 9).

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)