Regulation 7 Amendment of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978

(1)

The Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 are amended as follows.

(2)

In regulation 1(2) at the appropriate place insert—

““foreign purported umbrella company” in paragraph 7 of Schedule 3 to these Regulations means a purported umbrella company, to whom regulation 5(5) of the Social Security (Umbrella Companies) Regulations 2026 applies and who does not have a place of business, residence or presence in Northern Ireland;”.

(3)

In the Table in Schedule 3—

(a)

after paragraph (7)(f) of Column (A) insert—

“(g)

under or in consequence of a contract between a foreign purported umbrella company and an end client^f1 where the worker^f2 provides services to that end client; or

(h)

under or in consequence of a contract between a foreign purported umbrella company and a UK agency^f3 where the worker provides services to an end client.”;

(b)

in Column (B)—

(i)

in paragraph 2(a), for “; or” substitute “.”;

(ii)

omit paragraph 2(b);

(iii)

after paragraph 7(h), insert—

“(i)

employment within paragraph 7(g) of column (A), the end client; or

(j)

employment within paragraph 7(h) of column (A), the UK agency who has a contractual relationship with the end client.”.

Annotations

Footnotes

f1: “End client” is defined in regulation 1 of the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 for the purposes of paragraph 2 of Schedule 1 and paragraphs 2 and 7 of Schedule 3 to those Regulations and means a person (including any connected person within the meaning given by section 993 of the Income Tax Act 2007) who has a place of business, residence or presence in Northern Ireland and to whom the worker personally provides services.
f2: “Worker” is defined in regulation 1 of the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 for the purposes of paragraph 2 of Schedule 1 and paragraphs 2 and 7 of Schedule 3 to those Regulations and means the person providing services under or in consequence of the contract.
f3: “UK agency” is defined in regulation 1 of the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 for the purposes of paragraph 2 of Schedule 1 and paragraphs 2 and 7 of Schedule 3 to those Regulations and means a person (including a body of persons unincorporate of which the employed person is a member) who has a place of business, residence or presence in Northern Ireland.