# The Statutory Shared Parental Pay (Persons Abroad and Mariners) Regulations 2014, Regulation 5: Treatment of persons in ... EEA states as employees

Extent: E+W+S

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 12ZC of the Act, or a person treated as such an employee under regulation 33 of the General Regulations; and
(b) subject to the legislation of the United Kingdom under Council Regulation (EEC) No.1408/71 as amended from time to time or Regulation (EC) 883/2004 of the European Parliament and of the Council of 29 April 2004 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 Parts 12ZC of the Act.

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Source: https://www.legislation.gov.uk/uksi/2014/3134/regulation/5 (the official version)
Page: https://openlegislation.uk/statutory-shared-parental-pay-persons-abroad-and-mariners-regulations-2014/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.