SSCBA 1992, subsections 2(1)(a) and 122(1)
Section 19(1) 1 ICTA 1988/Part 2 ITEPA 2003
For NICs purposes, a person who is gainfully employed in Great Britain either under a contract of service or in an office with emoluments chargeable to income tax under Schedule E/general earnings is an employed earner for contribution purposes. The term ‘contract of service’ includes contract of apprenticeship.
For income tax purposes, tax is chargeable under S.19(1)1 ICTA1988 on any emoluments from an employment up to and including 5 April 2003. An apprenticeship falls within the term ‘employment’. The reason for this is that, although, in a contract of apprenticeship, the primary purpose is the teaching and learning of a trade or profession, there is still a secondary purpose – service for the master.
From 6 April 2003, employment income is chargeable under Part 2 of ITEPA 2003 and under S.4(1)(b) “employment” includes any employment under a contract of apprenticeship.
A contract of employment is specifically defined in much of the employment rights legislation as meaning a contract of service or apprenticeship.