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The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991
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- 1991 No. 167
- Regulation 2
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Meaning of “employer”
2.—(1) This regulation applies for the purposes of Part II of the Social Security Act 1973 (occupational pension schemes).
(2) In relation to an employed earner, “employer” means the secondary contributor in relation to any payment of earnings in respect of the employment concerned.
(3) In relation to a self-employed earner, “employer” means any other person, government department, public authority or body of persons who has made, or is to make, payments to the scheme in respect of the earner.
(4) In this regulation, “employed earner” and “self-employed earner” mean the same as in section 2 of the Social Security Act 1975 (categories of earners) and “secondary contributor” means the same as in section 4 of that Act (Class 1 contributions-incidence).
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