Social Security (Categorisation of Earners) (Amendment No 2) (Northern Ireland) Regulations 2003 come into force

The Regulations amend the Social Security (Categorisation of Earnings) Regulations (Northern Ireland) 1978 to provide that where an employee is employed by a foreign employer, and his services are made available, after 6 April 1994, to a person with a place of business in the UK, the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee. The Regulations can be viewed on the OPSI website.
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