The Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000
These Regulations, which come into force on 6th April 2000, make provision for ensuring that social security contributions payable in relation to employed earner’s employment remain payable notwithstanding the existence of arrangements whereby the services of the worker for another person (“the client”) are performed through another person (“the intermediary”) and not pursuant to a contract of employment between the worker and the client.