Regulation 5 Treatment of persons in EEA states as employees
A person who is—
gainfully employed in an EEA state in such circumstances that, if the employment were in Great Britain, the person would be an employee for the purposes of Part 12ZE of the Act, or a person treated as such an employee under regulation 14 of the general regulations, and
subject to the legislation of the United Kingdom under
Council Regulation (EEC) No 1408/71f1 of 14 June 1971 on the application of social security systems to employed persons and their families moving within the Community, or
Regulation (EC) 883/2004 of the European Parliament and of the Council of 29 April 2004f2, on the coordination of social security systems
as those instruments apply in the European Economic Area from time to time,
notwithstanding that person not being employed in Great Britain, is to be treated as an employee for the purposes of Part 12ZE of the Act.
Annotations
Footnotes
- f1
-
The text of Regulation EEC 1408/71 is restated in Annex 1, Part 1 of Council Regulation (EC) No 118/97 of 2 December 1996 OJ No. L 28, 30.01.1997, p.1 and was last amended by Regulation (EC) No 592/2008 of the European Parliament and of the Council of 17 June 2008 OJ No. L 177, 04.07.2008, p.1.
- f2
-
OJ No. L 166, 30.04.2004, p.1 and OJ No. L 200, 07.06.2004, p.1. There are further amendments in S.I. 2019/211, 2019/2012, 2019/622, 2019/722, 2019/776, 2019/1302 and 2019/1303, none of which are yet in force.