NIM33800 - Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate application
Regulation 114A(3) - (5) Social Security (Contributions) Regulations (SSCR) 2001
Regulation 114A(3) SSCR 2001 defines the requirements under which an application for a certificate is made. This must be made in writing and include
- the offshore employer’s name, address and their PAYE reference number;
- the name and address of a person (i.e. an agent) in Great Britain who is authorised to accept service on behalf of the offshore employer;
- confirmation that the offshore employer understands and intends to discharge the oil field licensee’s obligations and responsibilities as defined in Regulation 114B SSCR 2001, see NIM33830; and
- the name, address and PAYE reference number of any associated company which is a current or former holder of a UK continental shelf (UKCS) workers certificate.
Where a first application is made under Regulation 114A(4) SSCR 2001 this may include the name, business address and oil field licence number of the oil field licensees to whom they supply or intend to supply a UKCS worker.
Regulation 114A(5) SSCR 2001 allows for an application for a certificate to be combined with an application made under an equivalent PAYE provision.