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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 [...]
Lecturers, Teachers and Instructors – Complicated and Confusing NICs Treatment to be Repealed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. [...]
Employment status of Lecturers, Teachers and Instructors
HMRC consults again on the NICs status of lecturers, teachers and instructors. In October 2009, HMRC published a consultation document entitled Lecturers, teachers, instructors or those in a similar capacity – In relation to the amendment of the Social Security (Categorisation of Earners) Regulations 1978. In certain specific situations, the Social Security (Categorisation of Earners) [...]
