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 Employer further guide to PAYE and NICs' provides details on Page 5.

For NICs purposes, if certain conditions are met, a person in any of the following occupations is treated as being an employee. The conditions are set out in the Social Security (Categorisation of Earners) Regulations 1978, as amended. The occupations are:

• office cleaners

• ministers of religion

• people employed by their husband or wife or civil partner for the purpose of his or her employment

• theatrical performers/artists within the entertainment industry.


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