The Social Security (Categorisation of Earners) Regulations 1978

Regulation 2

SCHEDULE 1

PART I

Column (A)	Column (B)
Employments in respect of which, subject to the provisions of regulation 2 and to the exceptions in column (B) of this Part, earners are treated as falling within the category of employed earner	Persons excepted from the operation of column (A)
1. [F1 Employment—	1. None.
(a) as an office cleaner or as an operative in any similar capacity in any premises other than those used as a private dwelling-house; or
(b) as a cleaner of any telephone apparatus and associated fixtures, other than of apparatus and fixtures in premises used as a private dwelling-house.]
2. [F2 Employment (not being an employment in which the employed earner is treated as an employed earner under the provisions of paragraph 1, 3 or 5 of this Schedule) where—	2. [F3 Any employed person described in paragraph 2 of column (A)—
(a) the worker personally provides services to the end client;	(a) where the worker carries out the employment wholly in their own home or on other premises not under the control or management of the end client (except where the other premises are premises at which the employed person is required, by reason of working for the client, to work); or
(b) there is a contract between the end client and an agency under or in consequence of which—	(b) who works for the end client as an actor, singer, musician or other entertainer, or as a fashion, photographic or artist’s model; or
(i) the services are provided, or
(ii) the end client pays, or otherwise provides consideration for the services, and
(c) remuneration is receivable by the worker (from any person) in consequence of providing the services.]	(c) where it is shown that the manner in which the worker provides the services is not subject to (or to the right of) supervision, direction or control by any person.]
3. Employment of a person by his or her spouse [F4 or civil partner] for the purposes of the [F5 employment of the spouse or civil partner] .	3. None.
4. F6 ...	F7 ...
5. Employment as a minister of religion, not being employment under a contract of service or in an office with F8 [F9 ... earnings].	5. Any person in employment described in paragraph 5 of column (A) whose remuneration in respect of that employment (disregarding any payment in kind) does not consist wholly or mainly of stipend or salary.
F10 . . .	F11 . . .

Textual Amendments

F1 Sch. 1 Pt. I para. 1 substituted (16.10.1990) by The Social Security (Categorisation of Earners) Amendment Regulations 1990 (S.I. 1990/1894), regs. 1(1), 2

F2 Sch. 1 Pt. I para. 2 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(a)

F3 Sch. 1 Pt. I para. 2 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(b)

F4 Words in Sch. 1 para. 3 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(2)

F5 Words in Sch. 1 para. 3 substituted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(2)

F6 Words in Sch. 1 Pt. I, para. 4 omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 4(a)

F7 Words in Sch. 1 Pt. I, para 4 omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 4(b)

F8 Word in Sch. 1 omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 25(3)

F9 Words in Sch. 1 para. 5-5A substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 34(3)

F10 Sch. 1 Pt. I para. 5A column (A) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(c)

F11 Sch. 1 Pt. I para. 5A column (B) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(3)(c)

PART II

Column (A)	Column (B)
Employments in respect of which, subject to the provisions of regulation 2 and to the exceptions in column (B) of this Part, earners are treated as falling within the category of self-employed earner	Persons excepted from the operation of column (A)
6. Employment (not being employment described in paragraph 2 in column (A) of this Schedule) by any person responsible for the conduct or administration of any examination leading to any certificate, diploma, degree or professional qualification—	6. None.
(a) as an examiner, moderator or invigilator or in any similar capacity; or
(b) in which the person employed is engaged to set questions or tests for any such examination,
under a contract where the whole of the work to be performed is to be performed in less than twelve months.

PART III

Column (A)	Column (B)
Employments which, subject to the exceptions in column (B) of this Part, are to be disregarded	Employments excepted from the operation of column (A)
7. Employment by the father, mother, grandfather, grandmother, stepfather, stepmother, son, daughter, grandson, granddaughter, stepson, stepdaughter, brother, sister, half-brother or half-sister of the person employed, in so far as the employment—	7. None.
(a) is employment in a private dwelling-house in which both the person employed and the employer reside; and
(b) is not employment for the purposes of any trade or business carried on there by the employer.
8. Employment (whether or not under a contract of service) of a person by his or her spouse [F12 or civil partner] otherwise than for the purposes of the [F13 employment of the spouse or civil partner].	8. None.
9. Any employment or employments as a self-employed earner (including any employment in respect of which a person is, under these regulations, treated as falling within the category of a self-employed earner) where the earner is not ordinarily employed in such employment or employments.	9. None.
10. Employment for the purpose of any election or referendum authorised by Act of Parliament—	10. None.
(a) as a returning officer or acting returning officer; or
(b) as a Chief Counting Officer or counting officer; or
(c) of any person by any officer referred to in (a) or (b) above.
11. [F14 Employment:	11. [F15 Any employment described in paragraph 11(b) in column (A) of a person who is ordinarily resident in the United Kingdom.]
(a) as a member of the naval, military or air forces of a country to which a provision of the Visiting Forces Act 1952 applies by virtue of section 1 thereof;
(b) as a civilian by any such force.]
12. [F14 Employment as a member of any international headquarters or defence organisation designated under section 1 of the International Headquarters and Defence Organisations Act 1964 ]	[F15 Any employment described in paragraph 12 in column (A) of a person who is—]
	(a) [F15 a serving member of the regular naval, military or air forces of the Crown[F16 —
	(i) raised in the United Kingdom; or
	(ii) having its depot or headquarters in the United Kingdom]
	(b) a civilian ordinarily resident in the United Kingdom who is not a member of a [F17 scheme providing a pension, lump sum, gratuity or like benefit on cessation of the employment which is] established under arrangements made by the international headquarters or, as the case may be, defence organisation of which he is a member.]
13. F18 ...
14. [F19 Employment by the International Finance Corporation (“IFC”) of a person who is—	14. [F20 None.]
(a) exempt from tax by virtue of article 3 of, and section 9 of article 6 of the Agreement establishing the IFC as set out in the Schedule to, the International Finance Corporation Order 1955, and
(b) a member of a scheme established by or on behalf of the IFC which provides for a pension or any other benefit on cessation of the employment.]
15. [F19 Employment by the Asian Infrastructure Investment Bank (“AIIB”) of a person who is—	15. [F20 None.]
(a) exempt from tax by virtue of regulation 18(2) of the Asian Infrastructure Investment Bank (Immunities and Privileges) Order 2015, and
(b) a member of a scheme established by or on behalf of the AIIB which provides for a pension or any other benefit on cessation of the employment.]

Textual Amendments

F12 Words in Sch. 1 para. 8 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(3)

F13 Words in Sch. 1 para. 8 substituted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 3(3)

F14 Sch. 1 para. 11 inserted (1.12.1980) by The Social Security (Categorisation of Earners) Amendment Regulations 1980 (S.I. 1980/1714), regs. 1(1), 2(a)

F15 Sch. 1 para. 12 inserted (1.12.1980) by The Social Security (Categorisation of Earners) Amendment Regulations 1980 (S.I. 1980/1714), regs. 1(1), 2(b)

F16 Words in Sch. 1 para. 12 substituted (5.7.2006) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2006 (S.I. 2006/1530), regs. 1, 2(2)

F17 Words in Sch. 1 para. 12 substituted (6.4.1984) by The Social Security (Categorisation of Earners) Amendment Regulations 1984 (S.I. 1984/350), regs. 1, 3

F18 Sch. 1 para. 13 entries omitted (5.7.2006) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2006 (S.I. 2006/1530), regs. 1, 2(3)

F19 Sch. 1 Pt. III Col (A) paras. 14-15, III inserted (6.4.2017) by The Social Security (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/307), regs. 1, 5(2)

F20 Sch. 1 Pt. III Col (B) paras. 14-15, III inserted (6.4.2017) by The Social Security (Miscellaneous Amendments) Regulations 2017 (S.I. 2017/307), regs. 1, 5(3)

Regulation 3

SCHEDULE 2 CIRCUMSTANCES IN WHICH EMPLOYMENT IS TREATED AS CONTINUING

Where a person is employed as a self-employed earner or in an employment in respect of which he is, under these regulations, treated as falling within the category of a self-employed earner, the employment shall in either case be treated as continuing unless and until he is no longer ordinarily employed in that employment.

Regulation 5

SCHEDULE 3 EMPLOYMENTS IN RESPECT OF WHICH PERSONS ARE TREATED AS SECONDARY CLASS 1 CONTRIBUTORS

Column (A)	Column (B)
Employments	Persons treated as secondary Class 1 contributors
1. [F21 Employment—	1. (a) Where the person employed is supplied by, or through the agency of, some third person and receives his remuneration from, or through the agency of, that third person, that third person;
(a) as an office cleaner or as an operative in any similar capacity in any premises other than those used as a private dwelling-house; or
(b) as a cleaner of any telephone apparatus and associated fixtures, other than of apparatus and fixtures in premises used as a private dwelling-house.]
2. [F22 Employment (not being an employment described in paragraph 2 of column (B) of Schedule 1 to these regulations or an employment to which paragraph 1, 4, 5, 7 or 8 of this Schedule applies) where—	2. [F23 The UK agency who is party to the contract with the end client; or—
(a) the worker personally provides services to the end client;	(a) where, at any time, the end client provides to the UK agency fraudulent documents in connection with the control, direction or supervision which is to be exercised over the employed person, the end client; or
(b) there is a contract between the end client and a UK agency under or in consequence of which—	(b) where, at any time, a person (other the end client) who is resident in Great Britain and who has a contractual relationship with the UK agency provides to the UK agency fraudulent documents in connection with the purported deduction or payment of contributions in connection with the employed person, the person who provides the fraudulent documents.]
(i) the services are provided, or
(ii) the end client pays, or otherwise provides consideration for the services, and
(c) remuneration is receivable by the worker (from any person) in consequence of providing the services.]
3. Employment of a person by his or her spouse [F24 or civil partner] for the purposes of [F25 the employment of the spouse or civil partner].	3. The spouse [F26 or civil partner].
4. Employment (not being employment in respect of which a secondary contributor, in any particular case, is prescribed in paragraph 1(a) in column (B) of this Schedule, and not being employment described in paragraph 2 in column (A) of that Schedule) by a company, being a company within the meaning of the Companies Act 1948 and in voluntary liquidation but carrying on business under a liquidator.	4. The person who at the time of the employment holds the office of liquidator.
5. Employment in chambers as a barrister's clerk.	5. The head of chambers.
6. F27 ...	F27 ...
7. Employment as a minister of the Church of England, not being employment under a contract of service.	7. The Church Commissioners for England.
8. Employment as a minister of religion not being employment—	8. (a) Where the remuneration in respect of the employment is paid from one fund, the person responsible for the administration of that fund;
(a) as a minister of the Church of England; or	(b) where the remuneration in respect of the employment is paid from more than one fund and—
(b) under a contract of service; or	(i) remuneration is also paid from one of those funds to other ministers of religion, the person responsible for the administration of that fund;
(c) described in paragraph 5 in column (B) of Schedule 1 to these regulations	(ii) remuneration is also paid from two or more of those funds to other ministers of religion, the person responsible for the administration of the fund from which remuneration is paid to the greatest number of ministers of religion who carry out their duties in Great Britain;
(iii) no person falls to be treated aa secondary contributor by virtue of sub-paragraph (b) (i) or (ii) of this paragraph, the person responsible for the administration of the fund from which the minister of religion first receives a payment of remuneration in the tax year.
9. [F28 Employment—	9. [F29 Where the employment is—
(a) (not being an employment described in sub-paragraphs (b) to (f)) by a foreign employer where the employed person, under an arrangement involving the foreign employer and the host employer, provides, or is personally involved in the provision of services, to a host employer;	(a) employment within paragraph 9(a) of column (A), the host employer;
(b) under or in consequence of a contract between a foreign agency and an end client where the worker provides services to that end client;	(b) employment within paragraph 9(b) of column (A), the end client;
(c) by a foreign employer where the worker provides services to an end client under or in consequence of a contract between that end client and a UK agency;	(c) employment within paragraph 9(c) of column (A), the UK agency who has the contractual relationship with the end client;
(d) by a foreign agency where the worker provides services to an end client under or in consequence of a contract between that end client and a UK agency;	(d) employment within paragraph 9(d) of column (A), the UK agency who has the contractual relationship with the end client;
(e) by a UK employer where the worker provides services to a person outside the United Kingdom under or in consequence of a contract between that person and a UK agency and the worker is eligible to pay contributions in the United Kingdom in relation to that employment; or	(e) employment within paragraph 9(e) of column (A), the UK employer or UK agency who has the contractual relationship with the person outside the United Kingdom; or
(f) by a foreign employer where the worker provides services to a person outside the United Kingdom under or in consequence of a contract between that person and a UK agency and the worker is eligible to pay contributions in the United Kingdom in relation to that employment.]	(f) employment within paragraph 9(f) of column (A), the UK agency who has the contractual relationship with the person outside the United Kingdom;
	(g) employment within paragraphs 9(c) or (d) of column (A) and the end client provides at any time to the UK agency fraudulent documents in connection with the control, direction or supervision which is to be exercised over the employed person, the end client; or
	(h) employment within paragraphs 9(c) or (d) of column (A) and a person who is resident in Great Britain (who is not the end client) with a contractual relationship with the UK agency provides at any time to the UK agency fraudulent documents in connection with the purported deduction or payment of contributions in connection with the employed person, the person who provides the fraudulent documents.]
10. F30 ...	10. F31 ...

Textual Amendments

F21 Sch. 3 para. 1 substituted (16.10.1990) by The Social Security (Categorisation of Earners) Amendment Regulations 1990 (S.I. 1990/1894), regs. 1(1), 3(1)

F22 Sch. 3 para. 2 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(4)(a)

F23 Sch. 3 para. 2 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(4)(b)

F24 Words in Sch. 3 para. 3 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 4(2)(a)

F25 Words in Sch. 3 para. 3 substituted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 4(2)(b)

F26 Words in Sch. 3 para. 3 inserted (5.12.2005) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2005 (S.I. 2005/3133), regs. 1, 4(3)

F27 Words in Sch. 3, para. 6 omitted (6.4.2012) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2012 (S.I. 2012/816), regs. 1, 5(a)

F28 Words in Sch. 3 para. 9 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(4)(c)

F29 Sch. 3 para. 9 substituted (6.4.2014) by The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(4)(d)

F30 Sch. 3 para. 10 column (A) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(4)(e)

F31 Sch. 3 para. 10 column (B) omitted (6.4.2014) by virtue of The Social Security (Categorisation of Earners) (Amendment) Regulations 2014 (S.I. 2014/635), regs. 1, 2(4)(e)

Regulation 6(1)

[F32 [F33 SCHEDULE 4 REVOCATIONS

Textual Amendments

F32 Sch. 3 para. 9 inserted (6.4.1994) by The Social Security (Categorisation of Earners) Amendment Regulations 1994 (S.I. 1994/726), regs. 1(1), 4

F33 Sch. 3 para. 10 inserted (17.7.1998) by The Social Security (Categorisation of Earners) Amendment Regulations 1998 (S.I. 1998/1728), regs. 1(1), 4

Column 1	Column 2	Column 3
Regulations revoked	References	Extent of revocation
The Social Security (Categorisation of Earners) Regulations 1975	S.I. 1975/528	The whole regulations
The Social Security (Categorisation of Earners) Amendment Regulations 1976	S.I. 1976/404	The whole regulations
The Social Security (Categorisation of Earners) Amendment Regulations 1977	S.I. 1977/1015	The whole regulations
The Social Security (Categorisation of Earners and Contributions) Amendment Regulations 1977	S.I. 1977/1987	Regulations 1(2)(a) and 2 to 7 inclusive.
The Social Security (Categorisation of Earners) Amendment Regulations 1978	S.I. 1978/1462	The whole regulations]]