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NIM33790 | Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate conditions

From HM Revenue & Customs · National Insurance Manual

Regulation 114A(1) - (2) Social Security (Contributions) Regulations (SSCR) 2001

Regulation 114A(1) - (2) SSCR 2001 applies certain conditions that must be satisfied before an application for a UK continental shelf workers certificate can be made by an offshore employer. These conditions are that the offshore employer

  • supplies or intends to supply a continental shelf worker for whom the secondary contributor is the oil field licensee as defined in Regulation 114(4) SSCR 2001, see NIM33770;

  • has or intends to have a contractual relationship under which the offshore employer acts, directly or indirectly, as an agent of the oil field licensee; and

  • has not had a certificate cancelled previously for a failure to comply with their obligations and responsibilities under Regulation 114B SSCR 2001.