# The Social Security (Contributions) Regulations 2001, Paragraph 4A: Intermediaries

Extent: E+W+S+N.I.

(1) Where any payment of ... earnings of an employee is made by an intermediary of the employer, the employer shall be treated, for the purposes of this Schedule other than–
(a) paragraph 7(1),
(b) paragraph 7(3)(a),
(c) the references to a subsequent payment of ... earnings or of monetary earnings in paragraph 7(3) and (8), and
(d) paragraph 7(11),
as making the payment of those ... earnings to the employee.
(2) For the purposes of this paragraph, a payment of ... earnings of an employee is made by an intermediary of the employer if it is made–
(a) either–
(i) by a person acting on behalf of the employer and at the expense of the employer, or
(ii) by a person connected with him, or
(b) by trustees holding property for any persons who include, or class of persons which includes, the employee.
(3) Section 839 of the Taxes Act (connected persons) applies for the purposes of this paragraph.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/4/paragraph/4A (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-4A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.