The appellant company was properly treated as the ‘host employer’ within the proper meaning and effect of the host employer provisions and secondary NICs were therefore payable in respect of earnings paid to or for the benefit of employed earners. 

Summary 

The appellant company was properly treated as the ‘host employer’ within the proper meaning and effect of the host employer provisions, and secondary National Insurance contributions (NICs) were therefore payable in respect of earnings paid to or for the benefit of employed earners. 

Background 

The appellant company (WGENS) was a UK-incorporated company within a group (WG) providing services in the oil and gas industry. WGENS was the main UK entity providing services to third-party clients on offshore platforms on the