ARTICLE · 12 MARCH 2012

Weekly Tax Update - Monday 5 March 2012

Smith & Williamson

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SI 1978/1689 and the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (SR 1978 No. 401) automatically categorise certain types of workers as 'employed earners' for National Insurance contribution (NICs) purposes which means payments to them must be subject to Class 1 NICs even though they are considered self-employed for tax and employment purposes.

United KingdomTax

Richard Mannion

1. PAYE AND EMPLOYMENT MATTERS

1.1. NI for certain lecturers, teachers, instructors and those working in a similar capacity

SI 1978/1689 and the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (SR 1978 No. 401) automatically categorise certain types of workers as 'employed earners' for National Insurance contribution (NICs) purposes which means payments to them must be subject to Class 1 NICs even though they are considered self-employed for tax and employment purposes. This applies to certain persons working in educational establishments such as teachers, lecturers and instructors as well as those who pay them. The Regulations do not apply to Income Tax and apply primarily for the purpose of protecting contributory benefit entitlement.

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