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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Secondary contributor: special rules: person works for someone in the UK: before 6 April 2014

Paragraph 9 of Schedule 3 Regulation 5 to the Social Security (Categorisation of Earners) 1978

Where there is a foreign contractual employer who does not meet the conditions as to residence or presence, the legislation treats as the secondary contributor, the person in the UK that the employee works for. This legislation is sometimes referred to as the ‘host regulations’ because the ‘host employer’ in the United Kingdom (UK) is treated as the secondary contributor.

The key conditions are

  • in pursuance of that employment the personal service of the person employed is made available to a host employer;
  • the personal service is made available for the purposes of the business of that host employer.

These conditions are satisfied where the person is employed under a contract of service, under which, the person is obliged to provide a personal service, and then in a broad sense, the person carries out their work for someone in the UK other than their contractual employer.

These regulations do not apply to certain ‘host employers’ of mariners, see NIM29030.

For the position on or after 6 April 2014, see NIM33730.