The Social Security (Contributions) Regulations 2001

[F1[F2EmployersU.K.

90NA.—(1) For the purposes of regulation 90N, the following shall not be regarded as employers—

(a)an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications,

(b)a partnership, if all the partners fall within sub-paragraph (a),

(c)a company, if all the directors and company secretary fall within sub-paragraph (a),

F3(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .; and

(e)a care and support employer.

(2) In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.

(3) In paragraph (1)(e), a “care and support employer” means an individual (“the employer”) who employs a person to provide domestic or personal services at or from the employer’s home where—

(a)the services are provided to the employer or a member of the employer’s family,

(b)the recipient of the services has a physical or mental disability, or is elderly or infirm,

(c)the employer has not received an incentive payment in respect of the last 3 tax years, and

(d)it is the employer who delivers the paragraph 22 return (and not some other person on the employer’s behalf).

(4) In this regulation “incentive payment” means an incentive payment received under the Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003.]]