NIM33850 | Secondary contributor: Special rules: Worker employed on the UK Continental Shelf - associated company

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

Regulation 114D was inserted into SSCR 2001, applies from 6 April 2014, and defines the ‘associated company’ as being any company within the meaning of section 449 Corporation Tax Act 2010.

Example

Oil Company Ltd is registered in Jersey and employs workers on an oil platform on the UK Continental Shelf.

Oil Company Ltd is a subsidiary of Oil Company (Aberdeen) Ltd.

Oil Company (Aberdeen) Ltd is an associated company and is the secondary contributor.