# The Statutory Shared Parental Pay (Persons Abroad and Mariners) Regulations 2014, Regulation 6: Treatment of certain persons absent from Great Britain as employees


Subject to regulation 9(2), where a person, while absent from Great Britain for any purpose, is gainfully employed by an employer who is liable to pay secondary Class 1 contributions (within the meaning of section 1(2) of the Act) in respect of that person's employment under section 6 of the Act or regulation 146 of the Social Security Contributions Regulations 2001 , that person shall be treated as an employee for the purposes of Part 12ZC of the Act.

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Source: https://www.legislation.gov.uk/uksi/2014/3134/regulation/6 (the official version)
Page: https://openlegislation.uk/statutory-shared-parental-pay-persons-abroad-and-mariners-regulations-2014/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.