Introduction definition of an employee and employer
Definition of an employee
An employee is someone who “is gainfully employed with emoluments chargeable to income tax under schedule E… or would not otherwise be an employee for those purposes but is to be treated as an employee for those purposes under the provisions of Schedule 1 to the Social Security (Categorisation of Earners) Regulations 1978/Social Security (Categorisation of Earners) Regulations (Northern Ireland) 1978.”
Definition of an employer
An employer is the person or corporate body who is liable to pay secondary Class 1 NICs in relation to the earnings of the employee, or would be but for the employee’s age or level of earnings.