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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Secondary contributor: special rules: worker employed on the UK Continental Shelf - introduction

For certain oil and gas workers on the United Kingdom Continental Shelf (UKCS) there is a completely different and special arrangement from that set out in the Social Security (Categorisation of Earners) Regulations 1978.

New legislation introduces

  • Section 12 National Insurance Contributions Act (NICA) 2014; and
  • The Social Security (Contributions) (Amendment No. 2) Regulations 2014 / Statutory Instruments 2014 No. 572 that come into force from 6 April 2014.

Section 12 National Insurance Contributions Act (NICA) 2014 amends Section 120 Social Security Contributions and Benefits Act 1992 (SSCBA), “Employment at sea (continental shelf operations)”, to include “continental shelf workers”.

Section 12(4) NICA 2014 inserts subsection (4)(a) & (b) to Section 120 SSCBA 1992. This provides for Her Majesty’s Revenue and Customs to issue a certificate to the prescribed person who is to be treated as the secondary contributor confirming or discharging liability to pay contributions in respect of UKCS workers.

Section 12(5) NICA 2014 inserts subsection (5)(a) - (e) to Section 120 SSCBA 1992. This provides for the application, content and cancellation of a certificate.

The Social Security (Contributions) (Amendment No. 2) Regulations 2014 / Statutory Instruments 2014 No. 572 amends Regulation 114 Social Security (Contributions) Regulations 2001 and makes provision in relation to the secondary contributor for UKCS workers.