The Social Security Contributions (Intermediaries) Regulations 2000

Provision of services through intermediary E+W+S

6.—(1)  [F1 This Part applies] where–

(a) an individual (“the worker") personally performs, or is under an obligation personally to perform, services [F2 for another person] (“the client"), [F3 who is not a public authority]

F4 (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5 (ab) the client either qualifies as small for a tax year or does not have a UK connection for a tax year,]

(b) the performance of those services by the worker is carried out, not under a contract directly between the client and the worker, but under arrangements involving an intermediary, and

(c) the circumstances are such that, had the arrangements taken the form of a contract between the worker and the client, the worker would be regarded for the purposes of Parts I to V of the Contributions and Benefits Act as employed in employed earner’s employment by the client.

(2) Paragraph (1)(b) has effect irrespective of whether or not–

(a) there exists a contract between the client and the worker, or

(b) the worker is the holder of an office with the client.

[F6 (2A) Holding office as a statutory auditor of the client does not count as the worker being the holder of an office with the client for the purposes of paragraph 6(2)(b).]

[F7 (2B) The condition in paragraph (1)(ab) is to be ignored if—

(a) the client concerned is an individual, and

(b) the services concerned are performed otherwise than for the purposes of the client's business.]

[F7 (2C) For the purposes of paragraph (1)(ab) the client is to be treated as not qualifying as small for the tax year concerned if the client is treated as medium or large for that tax year by reason of regulation 20A(3)(a).]

(3) [F8 Where this Part applies]–

(a) the worker is treated, for the purposes of Parts I to V of the Contributions and Benefits Act, and in relation to the amount deriving from relevant payments and relevant benefits that is calculated in accordance with regulation 7 (“ the worker’s attributable earnings"), as employed in employed earner’s employment by the intermediary, and

(b) the intermediary, whether or not he fulfils the conditions prescribed under section 1(6)(a) of the Contributions and Benefits Act M1 for secondary contributors, is treated for those purposes as the secondary contributor in respect of the worker’s attributable earnings,

and Parts I to V of that Act have effect accordingly.

(4) Any issue whether the circumstances are such as are mentioned in paragraph (1)(c) is an issue relating to contributions that is prescribed for the purposes of section 8(1)(m) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (decision by officer of the Board).

Textual Amendments

F1 Words in reg. 6(1) replaced (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(9)

F2 Words in reg. 6(1)(a) substituted (1.9.2003) by Social Security Contributions (Intermediaries) (Amendment) Regulations 2003 (S.I. 2003/2079), regs. 1(1), 5 (with reg. 7)

F3 Words in reg. 6(1)(a) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(5)(a)(i) (with reg. 5)

F4 Reg. 6(1)(aa) omitted (6.4.2021) by virtue of The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(5)(a)(ii) (with reg. 5)

F5 Reg. 6(1)(ab) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(5)(a)(iii) (with reg. 5)

F6 Reg. 6(2A) inserted (6.4.2017) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2017 (S.I. 2017/373), regs. 1, 2(11)

F7 Reg. 6(2B)(2C) inserted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(5)(b) (with reg. 5)

F8 Words in reg. 6(3) substituted (6.4.2021) by The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020 (S.I. 2020/1220), regs. 1(1), 2(5)(c) (with reg. 5)

Marginal Citations

M1 Section 1(6) was amended by paragraph 56(3) of Schedule 7 to the Social Security Act 1998.