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HMRC internal manual

National Insurance Manual

Secondary contributor: special rules: the agency worker: Before 6 April 2014

Paragraph 2 of Schedule 3 Regulation 5 to the Social Security (Categorisation of Earners) 1978

Where workers are supplied by or through third persons and certain tests are met, see ESM2000 the Social Security (Categorisation of Earners) Regulation 1978 treats the third person as the secondary contributor.

Where the third person is outside the UK and does not meet the conditions as to residence or presence, then the secondary contributor is the person in the UK to whom the worker is supplied.

The most common application of this measure is to an agency outside the UK supplying workers to a person in the UK.

These regulations are often referred to as ‘agency’ regulations but are not only applicable to employment agencies and similar businesses.