NIM33760 - Secondary contributor: special rules: worker employed on the UK Continental Shelf - introduction

Section 12 of the National Insurance Contributions Act (NICA) 2014

The Social Security (Contributions) (Amendment No. 2) Regulations 2014 (SI2014 No 572)

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 introduced

Section 12 National Insurance Contributions Act (NICA) 2014 amended 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 inserted 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 inserted 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 (SI 2014 No. 572) amended Regulation 114 Social Security (Contributions) Regulations 2001 and made provision in relation to the secondary contributor for UKCS workers.