NIM28006 | Special Cases: Class 1 - Continental Shelf: DL - Modification of employment in GB

Regulation 114(2) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 114(2) provides that because workers engaged on the UK Continental Shelf would necessarily fail to comply with the requirement to be gainfully employed in the UK and satisfy the conditions as to residence or presence in the UK (see NIM33505), such workers are treated as an employed earner and satisfying the residence conditions.

For conditions of residence for employers (see NIM33510).