Consultation on the employment status of lecturers, teachers and instructors
Close date: 8 January 2010
The Government consults on amendments to clarify the scope of the Social Security (Categorisation of Earners) Regulations 1978 (SI 1978/1689). The Regulations provide that certain categories of persons who would normally be classed as self-employed for national insurance purposes are treated as being in an employed earner’s employment and prescribe who, in these circumstances, is the secondary contributor liable for payment of the employer’s national insurance contributions. The application of the Regulations has become difficult in the first aid training sector and views are sought on amendments to the Regulations to clarify their scope.
Consultation document: Lecturers, teachers, instructors or those in a similar capacity (on the HMRC website)