The Social Security (Categorisation of Earners) Amendment Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations further amend the Social Security (Categorisation of Earners) Regulations 1978 (“the principal Regulations”).

Regulation 2 amends regulation 1 of the principal Regulations by inserting definitions of “foreign employer” and “host employer”.

Regulation 3 amends Part III of Schedule 1 to the principal Regulations by extending the description of employments to be disregarded in relation to liability for contributions to members of the Brigade of Gurkhas recruited in Nepal.

Regulation 4 amends Schedule 3 to the principal Regulations by extending the description of employments in respect of which persons are treated as secondary Class 1 contributors to workers seconded, on or after 6th April 1994, by foreign employers to employers in Great Britain.

Regulations 1, 2 and 3 do not impose any additional costs on business. The effect of regulation 4 will be to increase the National Insurance contributions payable by some employers.

An assessment of the cost to business of applying regulation 4 has been placed in the Libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 09/03, Adelphi, 1–11 John Adam Street, London WC2N 6HT.