PAYE for Employers: removal of some occupations listed as being employees for NIC purposes (PDF 2MB)

Posted by on 2 July, 2012
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‘Lecturers, teachers or instructors’ are no longer included in the list of occupations for NIC purposes covered by Social Security (Categorisation of Earners) Regulations 1978. Normal employment status rules apply. The ‘CWG2(2012) Employer further guide to PAYE and NICs’ Chapter 1 Page 5 has been updated.

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