Regulation 5 Treatment of persons in ... EEA states as employeesF3

Northern Ireland

A person who is—

(a)

gainfully employed in an EEA state F1... in such circumstances that, if the employment were in Northern Ireland, 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 M1 F2as 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 Northern Ireland, shall be treated as an employee for the purposes of Part 12ZC of the Act.

Annotations

Textual amendments

F1: Words in reg. 5(a) omitted (31.12.2020) by virtue of The Employment Rights (Amendment) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/537), reg. 1(1), Sch. para. 8(2)(b); 2020 c. 1, Sch. 5 para. 1(1)
F2: Words in reg. 5(b) inserted (5.3.2019) by The Employment Rights (Amendment) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/537), reg. 1(2)(b)(ii), Sch. para. 8(2)(c)
F3: Word in reg. 5 heading omitted (31.12.2020) by virtue of The Employment Rights (Amendment) (Northern Ireland) (EU Exit) Regulations 2019 (S.I. 2019/537), reg. 1(1), Sch. para. 8(2)(a); 2020 c. 1, Sch. 5 para. 1(1)

Marginal citations

M1: O.J. No. L28, 30.1.1997, p.1.