Made |
14th March 1994 |
Laid before parliament |
16th March 1994 |
Coming into force |
6th April 1994 |
The Secretary of State for Social Security, in exercise of powers conferred by sections 2(2), 7(2), 122(1) and 175(1) to (3) of the Social Security Contributions and Benefits Act 199235 and of all other powers enabling him in that behalf, after agreement by the Social Security Advisory Committee that proposals to make these Regulations should not be referred to it36 hereby makes the following Regulations:
Citation, commencement and interpretation
1.-(1) These Regulations may be cited as the Social Security (Categorisation of Earners) Amendment Regulations 1994 and shall come into force on 6th April 1994.
(2) In these Regulations "the principal Regulations" means the Social Security (Categorisation of Earners) Regulations 197837, and unless the context otherwise requires references to Schedules and to paragraphs of Schedules are references to Schedules to the principal Regulations and to paragraphs of those Schedules.
[Regulation 2 amends regulation 1(2) of S.I. 1978/1689.]
[Regulation 3 amends Part III of Schedule 1 to S.I. 1978/1689.]
[Regulation 4 amends Schedule 3 to S.I. 1978/1689.]
Signed by authority of the Secretary of State for Social Security.
William Hague | |
Parliamentary Under-Secretary of State, | |
14th March 1994 |
Department of Social Security |
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations further amend the Social Security (Categorisation of Earners) Regulations 1978 ("the principal Regulations").
Regulation 2 amends regulation 1 of the principal Regulations by inserting definitions of "foreign employer" and "host employer".
Regulation 3 amends Part III of Schedule 1 to the principal Regulations by extending the description of employments to be disregarded in relation to liability for contributions to members of the Brigade of Gurkhas recruited in Nepal.
Regulation 4 amends Schedule 3 to the principal Regulations by extending the description of employments in respect of which persons are treated as secondary Class 1 contributors to workers seconded, on or after 6th April 1994, by foreign employers to employers in Great Britain.
Regulations 1, 2 and 3 do not impose any additional costs on business. The effect of regulation 4 will be to increase the National Insurance contributions payable by some employers.
An assessment of the cost to business of applying regulation 4 has been placed in the Libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 09/03, Adelphi, 1-11 John Adam Street, London WC2N 6HT.
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35 Section 122(1) is cited because of the meaning ascribed to the word "prescribe". 36 See the Social Security Administration Act 1992 section 173(1)(b). |
