# The Social Security Contributions (Umbrella Companies) Regulations 2026, Regulation 2: Interpretation


(1) In these Regulations—
“arrangements” include any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
“the client” has the meaning given in regulation 3(1)(a);
“the deemed employer provisions” means—
(a) paragraph 2 of Part 1 of Schedule 1 to the Social Security (Categorisation of Earners) Regulations 1978,
(b) paragraph 2 of Part 1 of Schedule 1 to the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978,
(c) regulations 6 and 18 of the Social Security Contributions (Intermediaries) Regulations 2000,
(d) regulations 6 and 18 of the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000,
(e) regulations 3 and 4 of the Social Security Contributions (Managed Service Companies) Regulations 2007, and
(f) regulations 3 and 4 of the Social Security Contributions (Limited Liability Partnership) Regulations 2014;
“material interest” has the meaning given by section 61Y(5) of ITEPA 2003;
“purported umbrella company” has the meaning given by regulation 5(2) to (4), as the case may be;
“qualifying umbrella company payment” means a payment made in respect of the employment of a worker as an employed earner to the extent that it is not in respect of the provision of services to a person other than the client;
“relevant party” has the meaning given by regulation 4;
“SSCBA” means the Social Security Contributions and Benefits Act 1992;
“umbrella company” has the meaning given by regulation 3(1)(b);
“the umbrella company arrangements conditions ” means the conditions set out in regulation 3(3);
“worker” has the meaning given in regulation 3(1)(a).
(2) In these Regulations references to an individual being employed as an employed earner do not include the individual being treated as an employed earner as a result of any of the deemed employer provisions, and “employment” and “employer”, in relation to an employed earner, are to be construed accordingly.
(3) In the application of regulations 3 to 5 to Northern Ireland a reference to an enactment or instrument made under an enactment applying to Great Britain is to be read as a reference to the corresponding enactment or instrument made under an enactment applying in Northern Ireland.

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Source: https://www.legislation.gov.uk/uksi/2026/388/regulation/2 (the official version)
Page: https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.