{
  "url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/regulation-7",
  "json_url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/regulation-7.json",
  "legislation": "uksi/2026/388",
  "legislation_title": "The Social Security Contributions (Umbrella Companies) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978",
  "text": "(1) The Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 are amended as follows.\n(2) In regulation 1(2) at the appropriate place insert—\n““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;”.\n(3) In the Table in Schedule 3—\n(a) after paragraph (7)(f) of Column (A) insert—\n“(g) under or in consequence of a contract between a foreign purported umbrella company and an end client where the worker provides services to that end client; or\n(h) under or in consequence of a contract between a foreign purported umbrella company and a UK agency where the worker provides services to an end client.”;\n(b) in Column (B)—\n(i) in paragraph 2(a), for “; or” substitute “.”;\n(ii) omit paragraph 2(b);\n(iii) after paragraph 7(h), insert—\n“(i) employment within paragraph 7(g) of column (A), the end client; or\n(j) employment within paragraph 7(h) of column (A), the UK agency who has a contractual relationship with the end client.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "“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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/388/regulation/7",
    "retrieved_at": "2026-10-28T21:03:01.292328+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}