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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
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Particular occupations: teachers, lecturers and tutors - NICs

The Social Security (Categorisation of Earners) Regulations 1978 in relation to lecturers, teachers, or those in a similar capacity (“the Regulations”).

Most teachers etc. are engaged either part-time or full-time under a contract of service.

The above regulations made provision for treating teachers in traditional educational establishments, such as schools, colleges, or universities etc., who were not employed under a contract of service, as employees for NICs purposes.

Prior to 6 April 2012, traditional educational establishments, such as schools, colleges, or universities etc. should have applied the above Regulations where appropriate.

The Regulations were repealed with effect from 6 April 2012 and, therefore, do not apply for the year 2012 to 2013 and subsequent years. From 6 April 2012, the status of teachers, lecturers, and tutors is determined purely by case law for both tax and NICs and the normal status provisions of ESM0515 and so on apply.

Contrary to previous guidance issued, HMRC accepts that the Regulations did not apply to vocational training prior to their repeal with effect from 6 April 2012.