Specific sectors and employees: employers with continental shelf workers
Draft regulation 147K of the Income Tax (Pay As You Earn) Regulations 2003
Where a person is liable to pay Class 1 secondary NICs on the earnings of continental shelf workers, those earnings must be included in their pay bill for the purposes of calculating their levy liability. Class 1 secondary NICs for continental shelf workers can be paid by the secondary contributor (the employer or an associate company or the oil field licencee). Where a UK Continental Shelf (UKCS) workers certificate exists, the UKCS worker certificate holder who is responsible for operating the NICs and PAYE, is also responsible for paying the Apprenticeship Levy.