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Self employed
Lecturers, Teachers and Instructors – Complicated and Confusing NICs Treatment to be Repealed
In certain circumstances, the Social Security (Categorisation of Earners) Regulations 1978 and the Northern Ireland equivalent requires that a self-employed lecturer, teacher, instructor or similar be treated as an employee for NICs purposes. The historic reasons for this are that the working conditions of the self-employed person are similar to those of the employed person. [...]
