OpenLegislation

Regulation 32 Treatment of persons as employeesC1

England, Wales and Scotland

(1)

F1Subject to paragraph (1A), in a case where, and in so far as, a person F2... is treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations 1978 M1 he shall be treated as an employee for the purposes of Parts 12ZA and 12ZB of the Act, and in a case where, and in so far as, such a person is treated otherwise than as an employed earner by virtue of those regulations, he shall not be treated as an employee for the purposes of Parts 12ZA and 12ZB of the Act.

F3(1A)

Paragraph (1) shall have effect in relation to a person who—

(a)

is under the age of 16; and

(b)

would or, as the case may be, would not have been treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations 1978 had he been over that age,

as it has effect in relation to a person who is or, as the case may be, is not so treated.

(2)

A person who is in employed earner’s employment within the meaning of the Act under a contract of apprenticeship shall be treated as an employee for the purposes of Parts 12ZA and 12ZB of the Act.

(3)

A person who is in employed earner’s employment within the meaning of the Act but whose employer—

(a)

does not fulfil the conditions prescribed in regulation 145(1) of the Contributions Regulations in so far as that provision relates to residence or presence in Great Britain; or

(b)

is a person who, by reason of any international treaty to which the United Kingdom is a party or of any international convention binding the United Kingdom—

(i)

is exempt from the provisions of the Act; or

(ii)

is a person against whom the provisions of the Act are not enforceable,

shall not be treated as an employee for the purposes of Parts 12ZA and 12ZB of the Act.

Annotations

Textual amendments

F1

Words in reg. 32(1) inserted (1.10.2006) by The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 60(2)(a)

F2

Words in reg. 32(1) omitted (1.10.2006) by virtue of The Employment Equality (Age) Regulations 2006 (S.I. 2006/1031), reg. 1(1), Sch. 8 para. 60(2)(b)

F3

Reg. 32(1A) substituted (6.4.2007) by The Employment Equality (Age) (Consequential Amendments) Regulations 2007 (S.I. 2007/825), regs. 1, 7(2)

Marginal citations

M1

S.I. 1978/1689, amended by S.I. 1980/1713, 1984/350, 1990/1894, 1994/726, 1998/1728.

Modifications

C1

Regs. 31-39 applied (30.5.2003) by The Statutory Paternity Pay (Adoption) and Statutory Adoption Pay (Adoptions from Overseas) (No. 2) Regulation 2003 (S.I. 2003/1194), regs. 1, 3(1)–(3)

Notes on the whole SI

Textual amendments

F1

Regulations amendment to earlier affecting provisions S.I. 2014/2934, regs. 11, 14 (26.8.2024) by The Statutory Paternity Pay and Statutory Adoption Pay (Parental Orders and Prospective Adopters) (Amendment) Regulations 2024 (S.I. 2024/843), regs. 1(2), 4, 5