National Insurance Contributions - Employment status of lecturers, teachers and instructors
Written by Ian Congreave - Filed under: Employment Status (NI), National Insurance Contributions, Recent Payroll News on March 19th, 2010 | No Comments »
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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.
Posted March 19th, 2010 | No Comments »
When a person starts in a new employment, the employer is required to determine whether the engagement constitutes a contract of service or a contract for services. In other words, the employer must decide whether the person is to be treated as employed or self-employed, for both PAYE tax and NICs purposes.
