# The Social Security Contributions (Umbrella Companies) Regulations 2026, 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 where the worker 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 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.”.

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Source: https://www.legislation.gov.uk/uksi/2026/388/regulation/7 (the official version)
Page: https://openlegislation.uk/social-security-contributions-umbrella-companies-regulations-2026/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.