[4A Earnings of workers supplied by service companies etc]
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

[4A  Earnings of workers supplied by service companies etc]

[(1)     Regulations may make provision for securing that where—

(a)     an individual (“the worker”) personally performs, or is under an obligation personally to perform, services [for another person] (“the client”),

(b)     the performance of those services by the worker is (within the meaning of the regulations) referable to arrangements involving a third person (and not referable to any contract between the client and the worker), and

(c)     the circumstances are such that, were the services to be performed by the worker under a contract between him and the client, he would be regarded for the purposes of the applicable provisions of this Act as employed in employed earner's employment by the client,

relevant payments or benefits are, to the specified extent, to be treated for those purposes as earnings paid to the worker in respect of an employed earner's employment of his.

(2)     For the purposes of this section—

(a)     “the intermediary” means—

(i)     where the third person mentioned in subsection (1)(b) above has such a contractual or other relationship with the worker as may be specified, that third person, or

(ii)     where that third person does not have such a relationship

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