The Social Security (Categorisation of Earners) (Amendment No. 2) (Northern Ireland) Regulations 2003
These Regulations further amend the Social Security (Categorisation of Earnings) Regulations (Northern Ireland) 1978 (S.R. 1978 No. 401). Paragraph 7 of Schedule 3 to those Regulations provides that where an employee is employed by a foreign employer, and his services are made available, after 6th April 1994, to a person with a place of business in the U.K. (the “host employer”), the host employer is responsible for payment of secondary Class 1 national insurance contributions for the employee. The principal effect of these Regulations is to provide that paragraph 7 of Schedule 3 only applies to employed mariners if their employment duties are performed wholly or mainly in category A, B, C or D waters. Those waters are excluded from the meaning of “sea” in regulations made, or treated as made, under section 85 of the Merchant Shipping Act 1995.