The Social Security (Contributions)(Amendment No. 5) Regulations 2002
These Regulations, which come into force on 28th November 2002, further amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”). The principal effects of these Regulations are to amend the definition of “employer” to be the same as the secondary contributor (usually the contractual employer) in the primary legislation (sections 6, 10 and 10ZA of the Social Security Contributions and Benefits Act 1992 (“the Act”)), and to provide that where a payment of emoluments is made by an intermediary of an employer, it is attributed, for the purposes of the collection provisions in Schedule 4 to the Contributions Regulations, to the employer (who is already liable under the charging provision in section 6 of the Act).