SolvedNIM33730 | Secondary contributor: special rules: person works for someone in the UK: on or after 6 April 2014
From HM Revenue & Customs · National Insurance Manual
The Social Security (Categorisation of Earners) Regulations 1978 (SI 1978 No 1689)
These regulations were amended from April 2014 to replace the rules at NIM33720 and provided new rules for situations where the employer is outside the UK and the worker provides a service for a host business in the UK where:
a worker is employed by a foreign employer; and
the worker provides a service to a UK employer
The UK employer is treated as the secondary contributor.
A UK employer is not the contractual employer but someone in the UK (the end client) to whom the worker provides services.
A worker ‘provides a service’ to another person where there is a contract between the end client and a UK agency under or in consequence of which:
the services are provided; or
the end client pays, or otherwise provides consideration for the services; and
remuneration is received by the worker from any person in consequence of the worker providing their services.
For the agency legislation to apply, it is necessary to consider whether someone has (or has the right of) supervision, direction, or control over the manner in which the worker provides their services to the client. ESM2037 provides guidance on how you consider this.
These rules apply where a foreign employer is not treated as being a secondary contributor and liable:
NIM33770 sets out the special rules where a person is employed on the UK Continental Shelf.