Regulation 5 Treatment of persons in EEA states as employees

A person who is—

(a)

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 12ZD of the Act, or a person treated as such an employee under regulation 11 (treatment of persons as employees) of the General Regulations, and

(b)

subject to the legislation of the United Kingdom under Council Regulation (EEC) No 1408/71^f1 of 14 June 1971 as amended from time to time or Regulation (EC) 883/2004 of the European Parliament and of the Council of 29 April 2004^f2 as amended from time to time on the coordination of social security systems,

notwithstanding that person not being employed in Great Britain, shall be treated as an employee for the purposes of Part 12ZD 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. The Regulation was last amended by Regulation (EU) 2019/1149 of the European Parliament and of the Council of 20 June 2019 OJ No. L 186, 11.07.2019, p.21. 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.