NIM33840 - Secondary contributor: special rules: Worker employed on the UK Continental Shelf - UKCS oil field licensee certificate

Regulation 114C Social Security (Contributions) Regulations (SSCR) 2001

Regulation 114C(1) was inserted into SSCR 2001, applies from 6 April 2014, and provides for an officer of HMRC, to issue a UKCS oil field licensee certificate, to an oil field licensee, when a UKCS workers certificate holder (an offshore employer) notifies HMRC (Oil and Gas Certificates Unit) of their intention to supply continental shelf workers to an oil field licensee, see NIM33810.

A UKCS oil field licensee certificate must include

  1. the name of the oil field licensee;
  2. the registered office of that oil field licensee;
  3. the oil field licence number;
  4. the name of the UKCS workers certificate holder;
  5. the date of issue; and
  6. a description of the continental shelf workers to whom it applies.

Regulation 114C(3) SSCR 2001 defines that whilst a UKCS oil field licensee certificate is in force, the relevant oil field licensee is exempt from their liabilities as the secondary contributor in respect of any continental shelf workers set out in the certificate. The offshore employer (UKCS workers certificate holder), in this case, is meeting the liabilities as the secondary contributor.

The Oil and Gas Certificates Unit will carry out checks to ensure that the offshore employer complies with it’s obligations, see NIM33830.

Where it is established that the offshore employer is not complying, the Oil and Gas Certificates Unit will cancel both the UKCS workers and UKCS oil field licensee certificates, see NIM33820.

Regulation 114C(4) - (6) SSCR 2001 provides for an officer of HMRC to cancel a UKCS oil field licensee certificate by issuing in writing, a notice of cancellation, on the same day as the notice cancelling the UKCS workers certificate. This must

  • specify the date of cancellation; and
  • notify the oil field licensee that they are liable to meet their secondary contributor obligations.