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national insurance contributions
NI Scheme for Lecturers and Teachers Regulations
In certain circumstances, the Social Security (Categorisation of Earners) Regulations 1978 and the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 requires that a self-employed lecturer, teacher, instructor or similar be treated as an employee for NICs purposes. As we have discussed before, this created an anomaly between the tax and NICs treatment for [...]
Class 1 NICs Exemption for Certain Apprentices and Students Coming to the UK – Repeal of Relief
Regulation 145(3) of the Social Security (Contributions) Regulations 2001 provides an exemption from Class 1 NICs for the first 52 weeks of employment for an employee who is not ordinarily resident in the UK in the following circumstances: Student Exemption – where the UK employment occurs during a vacation from a course of full time [...]
