The Regulations disapply the Social Security (Categorisation of Earners) Regulations 1978 (SI 1978/1689) and the Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978 (SR 1978/401) in relation to lecturers, teachers and others employed in a similar capacity at educational establishments.
The Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004), which deal with the reduced rate of national insurance contributions in relation to contracted-out employment.
The Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004) to the effect that, for employees with more than one job, the calculation of the annual maxima for Class 1 and Class 4 national insurance contributions (NICs) takes account of changes to the rates of NICs made by the National Insurance Contributions Act 2011.
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