Regulation 32 Treatment of persons as employeesI1

Northern Ireland

(1)

In a case where, and in so far as, a person over the age of 16 is treated as an employed earner by virtue of the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978^f1 he shall be treated as an employee for the purposes of Parts XIIZA and XIIZB 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 XIIZA and XIIZB of the Act.

(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 XIIZA and XIIZB 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 Northern Ireland; 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 XIIZA and XIIZB of the Act.

Annotations

Commencement

I1: Reg. 32 in operation at 8.12.2002, see reg. 1

Footnotes

f1: S.R. 1978 No. 401; amended by S.R. 1980 No. 405, S.R. 1984 No. 81, S.R. 1990 No. 339, S.R. 1994 No. 92, S.R. 1998 No. 250