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

Implementation date: 13 October 2003

The Regulations amend the Social Security (Categorisation of Earnings) Regulations 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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