Removal Of Occupations Listed For NIC

From 6th April 2012 lecturers, teachers and instructors who are considered as self-employed for tax and employment purposes will no longer be treated as ‘employed workers’ for National Insurance purposes.

The Social Security (Categorisation of Earners) Regulations 1978 held that employers should deduct Class 1 NIC and pay employers Class 1 NIC for these workers even though they were self- employed. The primary purpose was to protect contributory benefit entitlement. Following consultation the regulations for this group of workers has now been revoked and they will pay Class 2 and Class 4 NIC in line with normal self-employed individuals. Employers will no longer have anything to report.